Kerala land use change payment taxable under GST; Section 27A, Kerala Conservation Act 2008, triggers reverse charge mechanism.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Taxable Supply or not - Payment made to the Government of Kerala - the activity of allowing change of nature of the unnotified land subject to conditions and on payment of prescribed fees in terms of the provisions of Section 27A of the Kerala Conservation of Paddy Land and Wetland Act 2008 as inserted by the Kerala Conservation of Paddy Land and Wetland (Amendment) Act, 2018 - It an activity undertaken by the State Government as a public authority - Liable to GST under reverse charge (RCM) - AAR....