Nagpur Integrated Township Private Limited ., In re

Date: October 24, 2019

Court: Appellate Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): Sungita Sharma, Rajiv Jalota

Subject Matter

Activity of granting long term lease of the residential apartment is liable to GST

Works Contract

Summary

The AAR had to give a ruling on as to whether the activity of granting long term lease of the residential apartment would amount to transfer of immovable property or not? It was argued by the appellant that the activity would amount to transfer of im…

A. M/s. Nagpur Integrated Township Pvt Ltd., the Appellant, herein are registered under GST law, with Registration No. 27AAFCN5825Q1ZS under the jurisdiction of Nagpur. The appellant wish to submit that since the provisions of CGST Act, 2017 and the rules and notifications issued there under are in parametria to corresponding provisions in the Maharashtra SGST Act, 2017 and the rules and notificat…

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