https://www.taxtmi.com/caselaws?id=302239 The appeal was rejected as the Lease Agreement for 99 years and the amount deposited in February 2019 were found not to be exempt from GST under the relevant notifications. The Appellate Authority determined that the amount paid was the first installment of the lease premium and not a security deposit, thus not meeting the conditions for exemption. The appellant's arguments were dismissed, and the ruling upheld. en-us Wed, 18 Nov 2020 00:00:00 +0530 Thu, 20 Mar 2025 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302239 The appeal was rejected as the Lease Agreement for 99 years and the amount deposited in February 2019 were found not to be exempt from GST under the relevant notifications. The Appellate Authority determined that the amount paid was the first installment of the lease premium and not a security deposit, thus not meeting the conditions for exemption. The appellant's arguments were dismissed, and the ruling upheld. Case-Laws GST Wed, 18 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302239