Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
Collection of Increased Rent for Past Periods amounts to “Supply” under GST: AAR
Corporate ComplianceGST
The Authority for Advance Rulings (AAR) ruled that the collection of increased rent for past periods constitutes a supply under GST, making it subject to tax. This decision clarifies the tax implications of retrospective rent increases, affecting landlords and tenants. The ruling ensures that such financial adjustments are treated consistently within the GST framework, ensuring proper tax compliance.
