2026-VIL-301-KER
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SGST High Court Cases

GST - Applicability of reverse charge liability under Notification No. 13/2017-Central Tax (Rate) on payment made to Government of Kerala under Section 27A of Kerala Conservation of Paddy Land and Wetland Act 2018 – Petitioner filed an application for Advance Ruling seeking ruling on whether the Reverse Charge liability under Notification No. 13/2017-CT (Rate) dated 28.06.2017 is attracted on the payment made to the Govt of Kerala under Section 27A of Kerala Conservation of Paddy Land and Wetland Act 2018 for change of description of land from wetland to ordinary land and for permission for construction of office complex – Petitioner contends that the lower Authorities erred in holding that the petitioner’s activity cannot be treated as 'neither a supply of goods nor a supply of service' in terms of Notification No. 14/2017-CT (Rate) dated 28.06.2017 as amended - HELD - The Authority for Advance Ruling and the Appellate Authority for Advance Ruling had not adequately considered the first limb of the petitioner's argument, i.e., whether the payment made under Section 27A of the Kerala Conservation of Paddy Land and Wetland Act 2018 falls within the ambit of Section 7(1) of the CGST Act - While the authorities had answered the second limb, i.e., the exemption under the notification, the question of whether the activity falls within the purview of Section 7(1) of the CGST Act was not properly addressed - The orders of the Kerala Authority for Advance Ruling and the Appellate Authority for Advance Ruling are set aside and the matter is remitted back to the Authority for Advance Ruling to reconsider the petitioner's application, addressing both the issues raised – The writ petition is allowed
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