History-Snapshot

Friday, January 6, 2023

Building Tax and SEZ

 Kerala Building Tax Act exempt worship places, charitable places govt bodies (3(1)(b))from payment of building tax.

However, it does not bring clarity to applicability of the same in SEZ Codevelopers and Units.

If it is a Factory Building Tax is exempted in Kerala. (Technopolis vs Tahsildar)

However, IT policy around India exempts IT Buildings from payment of Building Tax, however Kerala has not made their stand clear on Building Tax.

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