GST on composite works contract supply for construction service to prospective lessee

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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