https://www.taxtmi.com/caselaws?id=402957 The authority ruled that the one-time long-term lease premium and annual lease premium paid by the applicant to AUDA constitute a taxable supply under Section 7 of the CGST Act, 2017. The applicant is obligated to pay tax under the Reverse Charge Mechanism (RCM) for both the one-time and annual lease premiums in accordance with relevant notifications. en-us Thu, 17 Sep 2020 00:00:00 +0530 Fri, 15 Jan 2021 11:09:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402957 The authority ruled that the one-time long-term lease premium and annual lease premium paid by the applicant to AUDA constitute a taxable supply under Section 7 of the CGST Act, 2017. The applicant is obligated to pay tax under the Reverse Charge Mechanism (RCM) for both the one-time and annual lease premiums in accordance with relevant notifications. Case-Laws GST Thu, 17 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402957