GST Applicable on Renting of Immoveable Property by Tamil Nadu Labour Welfare Board to Government

Last updated: 12 August 2021
Quick Summary
The Tamil Nadu Authority for Advance Ruling (TNAAR) has determined that the Tamil Nadu Labour Welfare Board is not a 'Local Authority' under GST law, as its members are appointed, not elected. Consequently, the Board must register for GST and pay GST under the forward charge mechanism on income from renting out its immoveable property to government and business entities. The Reverse Charge Mechanism (RCM) was found not to be applicable.

Court :
Tamil Nadu Authority for Advance Ruling

Brief :
In M/s. Tamil Nadu Labour Welfare Board [TS-399-AAR(TN)-2021-GST dated June 18, 2021], M/s. Tamil Nadu Labour Welfare Board ('the Applicant') seek an advance ruling on applicability of Goods and Services Tax ('GST') on registration of the Applicant and rental income received by the Applicant from the Government and business entities along with whether Reverse Charge Mechanism ('RCM') is applicable on the above stated income.

Citation :
TS-399-AAR(TN)-2021-GST dated June 18, 2021

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Bimal Jain
Published in GST
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