Case Law04/DAAAR/2022-23/2981-2986
NBCC (India) Limited ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Delhi
- Date:
- February 20, 2023
- Type:
- Advance Ruling
- Members:
- Mallika Arya, Deepak Kumar
Subject
GST is applicable on sale of commercial space by & on behalf of MoHUA. AAR ruling upheld.
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
1. The present Order is being issued with respect to the appeal filed by M/s NBCC (India) Limited, NBCC Bhawan, Lodhi Road New Delhi-110003 (herein after referred to as Appellant) under Section 100 of the Central Goods and Service Tax Act, 2017 and Delhi Goods and Service Tax Act, 2017 (herein after referred to as CGST Act, 2017 and SGST Act, 2017) against the Advance Ruling No. 07/DAAR/2018 dated…