Rights granted for shared access of pathway is classifiable under SAC 999794

In re Chennai Metro Rail Ltd. (GST AAAR Tamilnadu) In this case entire land had been acquired by the appellant and the same had been acquired for business purposes only. The appellant after acquisition of the land had granted shared- access to the pathway with no grant of right of occupation and possession and the activity is in the genre of licence extended for a specific period against payment of rentals. In the case of renting or leasing of the property, the owner (appellant in this case) will not have the right to use the land/pathway involved as ‘renting/Leasing’ involves tran...