HSN 9972 and attracts GST @18% (SGST 9% + CGST 9%).

• GST Case Law

LEASE OF INDUSTRIAL PLOT FOR 99 YEARS CONSTITUTES SUPPLY OF SERVICE UNDER GST, TAXABLE AT 18% UNDER HSN 997212

LEASE OF INDUSTRIAL PLOT FOR 99 YEARS CONSTITUTES SUPPLY OF SERVICE UNDER GST, TAXABLE AT 18% UNDER HSN 997212 RAJASTHAN…