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

Last updated: 12 August 2021

Save Share

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

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Community
Daily E-Newsletter
Unlimited Judgements Access
Profile Visitors
Link Social Profiles
Featured Job Posts
Pro Badge
Expert GST Guidance
Unlimited Forum Replies
Download Content in PDF

1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience. 07941056694

175 Views Comment Share GST Report

Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

View Judgements

Comments