Classification of supply - supply of service or not - transfer ...

Land Lease Transfer: Is It a Service Supply? Applicant Fails to Link Services to Constitutional Functions Under Article 243G/W.

March 19, 2022

Case Laws     GST     AAR

Classification of supply - supply of service or not - transfer of land, held under lease - The applicant has submitted that the impugned supply is to the Irrigation department. However, it is seen that the applicant is agreeing to do an act as per the directions of the MSFR department and not the Irrigation department and the applicant has not brought anything on record to show that the impugned services are provided to MSFR department by way of an activity in relation to any function covered under Article 243G or 243W of The Constitution of India. - AAR

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