2023 (6) TMI 637

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..... e question of exemption granted by Notification No. 12 of 2017-CT (Rate) dated 28.06.2017 w.e.f., 01.07.2017 not gone into - scope and ambit of the expression in Clause 2 (a) of Schedule-II licence to occupy land is a supply of services of the Central Goods and Services Act, 2017 not examined. The special leave petition is dismissed.
MR. SANJIV KHANNA AND MR. J. K. MAHESHWARI JJ. For Petitione .....

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..... e expressed by the High Court. However, it is clarified that we have not examined the question of exemption granted by Notification No. 12 of 2017-CT (Rate) dated 28.06.2017 w.e.f., 01.07.2017. We have also not examined the scope and ambit of the expression in Clause 2 (a) of Schedule-II "licence to occupy land is a supply of services" of the Central Goods and Services Act, 2017. These aspects are .....

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