https://www.taxtmi.com/caselaws?id=766776 The AAR, West Bengal ruled that municipal property tax reimbursement by lessee/occupier is subject to GST. The authority determined that municipal property tax levied under the Kolkata Municipal Corporation Act, 1980, being a tax other than GST Acts, forms part of the value of supply under section 15 of the GST Act. Consequently, GST is payable on the total value inclusive of municipal property tax reimbursement. en-us Thu, 27 Feb 2025 00:00:00 +0530 Tue, 04 Mar 2025 07:12:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766776 The AAR, West Bengal ruled that municipal property tax reimbursement by lessee/occupier is subject to GST. The authority determined that municipal property tax levied under the Kolkata Municipal Corporation Act, 1980, being a tax other than GST Acts, forms part of the value of supply under section 15 of the GST Act. Consequently, GST is payable on the total value inclusive of municipal property tax reimbursement. Case-Laws GST Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766776