Hazari Bagh Builders Pvt. Ltd ., In re
Date: June 30, 2020
Subject Matter
Leasing services provided by Indian Railways for Land Development attracts 18% GST
Summary
Leasing services provided under a lease agreement entered into for 99 years between Rail Land development Authority (RLDA) and a special purpose vehicle for residential and commercial development is not exempted from GST. The AAR rejected the a…
Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisi…