{"id":3503,"date":"2025-11-28T07:10:53","date_gmt":"2025-11-28T07:10:53","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=3503"},"modified":"2025-11-28T07:10:55","modified_gmt":"2025-11-28T07:10:55","slug":"gst-aar-wb-ruling-dated-14-11-2025-infrastructure-fit-outs-held-immovable-taxed-under-leasing-services-at-18-gst","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/28\/gst-aar-wb-ruling-dated-14-11-2025-infrastructure-fit-outs-held-immovable-taxed-under-leasing-services-at-18-gst\/","title":{"rendered":"GST, AAR WB Ruling Dated 14\/11\/2025 – Infrastructure Fit-Outs held Immovable, taxed under Leasing Services at 18% GST\u00a0"},"content":{"rendered":"\n

Case of TCG Urban Infrastructure Holdings Private Limited, AAR WB Ruling Dated 14th<\/sup>\u00a0November 2025.<\/em>\u00a0The applicant develops and leases commercial properties and provides essential pre-installed infrastructure and fit-outs to its tenants on a hire or rent basis.\u00a0<\/strong>AAR held that the supply of services by the applicant will be covered by heading no. 9973 (Leasing or rental services, without operator) and as such it will be taxed under serial no. 17(viii) of the\u00a0Notification 11\/2017 (Rate) dated 28th<\/sup>\u00a0June 2017<\/strong>. The rate of tax will be 9% CGST+ 9% SGST.<\/p>\n\n\n\n

(Link: AAR WB Ruling Dated 14\/11\/2025)<\/em><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Case of TCG Urban Infrastructure Holdings Private Limited, AAR WB Ruling Dated 14th\u00a0November 2025.\u00a0The applicant develops and leases commercial properties […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-3503","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"\nGST, AAR WB Ruling Dated 14\/11\/2025 - 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