AAR: Upholds GST levy on Local Area Development Fund contribution from solar power developers

Karnataka AAR upholds GST levy on the amount collected by the Karnataka Solar Power Development Corporation (Applicant) from solar power developers (SPD) towards local area development (LAD) fund, holds that such amount forms part of value of supply of rental/ leasing service; Applicant is a Solar Power Park Developer (SPPD) and has obtained land from farmers on lease which, in turn, is sublet to SPDs, further Applicant collects contribution towards LAD Fund (in addition to r...