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Case Law Details

Case Name : In re Mumbai Port Trust (GST AAR Maharashtra)
Appeal Number : No. GST-ARA-79/2019-20/B-71
Date of Judgement/Order : 11/10/2021
Related Assessment Year :
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In re Mumbai Port Trust (GST AAR Maharashtra)

Question. Whether in law and in facts and circumstances of the case, the Applicant (MbPT) is entitled to exemption from payment of GST in terms of Entry No.3 of the Notification No. 12/2012-CTR dtd.20-06-2012 on the following considerations payable to it by Mumbai Metropolitan Region Development Authority (MMRDA’) in terms of Memorandum of Understanding (MOU) entered into between the MbPT and MMRDA.

a.

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