Supply or not - various activities carried out by the Applicant ...

Clarification on whether activities under the GIDC Act, 1962, are a "supply" per Section 7 of the CGST Act, 2017.

January 16, 2021

Case Laws     GST     AAR

Supply or not - various activities carried out by the Applicant to the plot holders in terms of provisions of GIDC Act, 1962 - charges collected for the same - Section 7 of the Central Goods and Services Act, 2017 - Unless and until there is a specific entry pertaining to the establishment or development of industries in the aforementioned list, it cannot, by any stretch of imagination, be construed that the applicant is a Corporation that has been established to carry out activities in relation to functions entrusted to the municipalities under Article 243W of the Constitution of India merely on the grounds that establishment, organisation and development of industries would lead to economic development and would thus be covered under the aforementioned Entry No.3 of the list. - AAR

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