Agreeing to grant easement rights even to original owner is service and attracts 18% GST: Tamil Nadu AAR

The Tamil Nadu Authority for Advance Ruling (AAR) has held that agreeing to grant easement rights is a service and hence attracts goods and services tax (GST) at the rate of 18 percent. An easement is a right the owner of a particular land enjoys over an adjacent property which he does not own. The case concerned Chennai Metro Rail Limited (CMRL) that acquired a portion of property for public purp…