May 06, 2026
Submitted By: Shristi Rajput
Circular No 16/2017 Lease rent from letting out building / developed space along with other amenities in an industrial park
Lease rent from letting out buildings or developed spaces in an industrial park along with facilities (like maintenance, utilities, security, etc.) is treated as a taxable supply of services under GST, not as exempt renting of immovable property.
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