Case LawOrder No. 07/DAAR/2018
NBCC (India) Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Delhi
- Date:
- October 5, 2018
- Type:
- Advance Ruling
- Members:
- Pankaj Jain, Vinay Kumar
Subject
GST is applicable on sale of commercial space by & on behalf of MoHUA
Exemption
Summary
1. The applicant is covered in the definitions of “Agent” under Section 2(5), “Supplier” under Section 2(105) and “Taxable Person” under Section 2(107) of the CGST Act, 2017 in respect of the said project while pro…
Judgement
The applicant is a Government of India enterprise and engaged in project management consultancy, real estate development and EPC contracts. It has signed a memorandum of understanding on 25.10.2016 with Ministry of Housing and Urban Affairs (MoHUA), Government of India, wherein MoHUA has appointed the applicant as the executing agency for redevelopment of colonies having “General Pool Reside…