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;
(b) Panvel Municipal Corporation (TIMC), for intended development thereof and construction of buildings by the latter on each of those plots, demarcated for separate use as:
(i) PMC Ward Office(s),
(ii) PMC Commissioner’s residence, and
(iii) PMC Mayor’s residence;
can he said to covered within the scope of entry at Sr. No. 3 or any other entry of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 32/2017-Central Tax (Rate) dated 13.10.2017, 47/2017-Central Tax (Rate) dated 14.11.2017 further amended by Notification No. 02/2018-Central Tax (Rate)dated 25.01.2018 read with parallel notifications issued under the MGST Act, 2017?
Please note that each allotment of plot for specific use would be a different transaction of supply of service by CIDCO.
