Tamil Nadu Labour Welfare Board Must Register for GST Due to Rental Income; Reverse Charge Mechanism Not Applicable.
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....Applicability of GST registration - Tamil Nadu Labour Welfare Board - The applicant being a person liable to pay GST, has to get registered under GST - The rental income received by the applicant from Government and business entities are taxable to GST - The applicant do not fall under the 'specified class of supplier of services' and therefore 'Reverse charge Mechanism' is not available to the applicant. - AAR....




TaxTMI
TaxTMI