GST on Land Lease by way of Transfer by CIDCO to Municipal Corporations

In re City And Industrial Development Corporation of Maharashtra Limited (GST AAR Maharashtra)

Question (1) Whether the supply of services by the applicant, of ‘transfer by way of lease’ of vacant plots of ‘Maharashtra State Government owned lands’ or ‘privately owned lands acquired under the Land Acquisition Act, 1894 by the Maharashtra State Government’ vested in CIDCO, to:

(a) Navi Mumbai Municipal Corporation (‘NMMC’), for intended development thereof and construction of buildings by the latter on each of those plots, demarcated for separate  use as:

(iii) Indoor Recreation Centre,

(iv) Slaughter House;

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