Ernakulam Goods and Services Tax case

The Ernakulam Goods and Services Tax (GST) case involved a dispute over whether certain transactions, such as leasing property, should be taxed under GST. The key issue was whether these rentals qualified as "supply of services" and whether certain exemptions applied. The Kerala High Court ruled that leasing immovable property could attract GST, but exemptions for specific cases still apply. The case clarified the scope of GST on property rentals, influencing how businesses assess their tax obligations on leasing and tenancy agreements, ensuring compliance with tax laws while preserving certain exemptions.