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Finance Facts: 2022
CA

GST Implication on renting of immovable property

August 26, 2022
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Background:1. Renting of immovable property was first brought under the service tax net 15 years ago, under the positive list regime in the year 2007. While it was shrouded with some ambiguity, the same was made abundantly clear through retrospective amendments made in law subsequently. Thereafter, with the advent of the negative list regime under the service tax laws from July 2012, a specific...

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