Case Law Details
Case Name : In re Nagpur Integrated Township Pvt. Ltd. (GST AAAR Maharashtra)
Appeal Number : Order No. MAH/AAAR/SS-RJ/11/2019-20
Date of Judgement/Order : 24/10/2019
Related Assessment Year :
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In re Nagpur Integrated Township Pvt. Ltd. (GST AAAR Maharashtra)
The Appellate Authority for Advance Ruling agree with the findings and order of the Advance ruling authority in as much as the impugned transaction entered into by the parties is not in nature of lease. The same is rather in the nature of construction of complex services being provided by the Appellant to its customers, and hence find no reason to deviate from the conclusions derived by them.
FULL TEXT OF ORDER OF APPELLATE THE AUTHORITY OF ADVANCE RULING, MAHARASHTRA
PROCEEDINGS
(Under Section 101 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
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