Mumbai Port Trust ., In re
Date: October 11, 2021
Subject Matter
GST on various considerations payable to Mumbai Port Trust by Mumbai Metropolitan Region Development Authority
Summary
Question. Whether in law and in facts and circumstances of the case, the Applicant (“MbPT”) is entitled to exemption from payment of GST in terms of Entry No.3 of the Notification No. 12/2012-CTR dtd.20-06-2012 on the following considerat…
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively ] by M/s. Mumbai Port Trust, the applicant, seeking an advance ruling in respect of the following questions.- 1. Whether in law and in facts and circumstanc…