MoHUA liable to pay GST on sale of commercial built-up space: AAAR

In re NBCC (India) Limited (GST AAAR Delhi) Whether or not MoHUA, Government of India, is liable to pay GST on the sale of commercial built-up space? The appellant has contested that the construction activities and sale thereof are exempted from tax under Notification No. 12/2017- Central Tax (Rate) being in relation to a function entrusted to Municipality under Article 243 W of the Constitution. As per them DA AR has wrongly invoked the amendment w.e.f. 26.07.2018, in the said notification, without appreciating that this amendment is prospective in nature and would not apply to appellant̵...