Case LawOrder No. 26/ARA/2020
Chennai Metro Rail Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- May 12, 2020
- Type:
- Advance Ruling
- Members:
- Manasa Gangotri, Thiru Selvaan
Subject
Tolerating the use of a pathway for a period of time for consideration attracts GST
Classification
Summary
In the case at hand, the applicant owns the pathway but has agreed through an MOU with the individual to permit her to use the pathway to access the main road from her residential property which is adjacent to the pathway. As seen above, this is an e…
Judgement
CHENNAI METRO RAIL LIMITED, PH road, Koyambedu, Chennai-600107, (hereinafter called the ‘Applicant’ or ‘CMRL’) is registered under the GST Vide GSTIN 33AADCC233K1Z0. They have sought Advance Ruling on the following question:- Whether leasing of pathway to a person to her/his dwelling unit by CMRL is taxable under GST? The Applicant has submitted the copy of application in F…