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    <title>Taxability of letting out commercial premises to registered person by an URP</title>
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    <description>The discussion concluded that absence of consideration ordinarily precludes supply and GST liability, but Schedule I paragraph 2 can deem transfers between related persons without consideration to be supplies; consequently, permission to use commercial premises granted by a related person may be treated as a service or licence and attract reverse charge depending on relatedness and whether the act furthers business.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=119342</link>
      <description>The discussion concluded that absence of consideration ordinarily precludes supply and GST liability, but Schedule I paragraph 2 can deem transfers between related persons without consideration to be supplies; consequently, permission to use commercial premises granted by a related person may be treated as a service or licence and attract reverse charge depending on relatedness and whether the act furthers business.</description>
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