AAR : Transfer/Processing fees for ancillary services relating to Industrial plot lease taxable at 18%

Chandigarh AAR holds that transfer fee, extension fees, conversion fees, processing fees, etc. in relation to services ancilliary to lease of Industrial plots are not exempt vide Entry No. 41 of Notification No. 12/2017-Central Tax (Rate), and are taxable in terms of sub-section (21) of Section 2 r/w Section 9 of CGST Act, 2017; Rejects applicant's contention that said services are inter-linked with service of providing lease of industrial plots against one-time upf...