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
General Motors’ Transfer of Buildings to Hyundai Treated as Service Not Sale, Attracts 18% GST: AAR
GST
The Authority for Advance Ruling (AAR) has ruled that General Motors' transfer of buildings to Hyundai is to be treated as a service, not a sale, and hence attracts GST. The AAR likely considered the nature of the transaction, the rights transferred, and the overall context to conclude that it constituted a supply of service under the GST law, rather than a transfer of immovable property.
