Gwalior Development Authority ., In re
Date: August 6, 2021
Court: Authority for Advance Ruling
Bench: Madhya Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Manoj Kumar, Virendra Jain
Subject Matter
GST is leviable on residential land provided on lease basis.
Summary
In this case, the entry 12 of Notf 12/2017- CT(Rate) grants exemption to Services by way of renting of residential dwelling for use as residence. It does not refer to land whether as part of the residential dwelling or otherwise. There are many insta…
1. M/s GWALIOR DEVELOPMENT AUTHORITY (hereinafter referred to as the Applicant) is the company that provides residential land on lease is located at Ravinagar in the Gwalior district of the state of Madhya Pradesh (474002). The Applicant is having a GST registration with GSTIN 23AAALGO750FIZQ. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore,…