Maharashtra Metro Rail Corporation Ltd ., In re
Date: July 31, 2024
Subject Matter
18% GST on construction and licensing of commercial space adjacent to Airport Metro Station
Summary
The case involves Maharashtra Metro Rail Corporation Ltd. (Maha-Metro), a government entity established by both the Central and State governments, inquiring about GST implications related to a lease agreement for a commercial space near an airport me…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, MAHARASHTRA (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) 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 MGS…