Chennai Metro Rail Ltd ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- March 4, 2021
- Type:
- Advance Ruling
- Members:
- G V Krishna Rao, M A Siddique
Subject
Tolerating the use of a pathway for a period of time for consideration attracts GST. AAR ruling upheld.
Summary
The entire land had been acquired by the appellant and the same had been acquired for business purposes only. The appellant after acquisition of the land had granted shared- access to the pathway with no grant of right of occupation and possession an…
Judgement
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil…