Hazari Bagh Builders Pvt. Ltd ., In re
Date: November 18, 2020
Subject Matter
Leasing services provided by Indian Railways for Land Development attracts 18% GST. AAR ruling upheld.
Summary
Leasing services provided under a lease agreement entered into for 99 years between Rail Land development Authority (RLDA) and a special purpose vehicle for residential and commercial development is not exempted from GST. The AAR rejected the a…
At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and the Rajasthan GST Act, 2017 are same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act, 2017 would also mean a reference to the same provisions under Rajasthan GST Act, 2017. 2. The present appeal has…