1. Whether the Lease Agreement between the Applicant Company i.e. the lessor and the lessee for a period of 99 years is a sale of immovable property and outside GST and is exempt from levy of GST?
2. If the present transaction of giving land on lease of 99 years is taxable under GST, then at what rate and what SN code is applicable?
States/UT
Order No. & Date
RAJ/AAR/2019-20/10 Dtd.28.05.19
Order date
28-05-19
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Category
97 (2) (d) &(e)
Year