Page 140 - GSTL_16 April 2020_Vol 35_Part 3

354 GST LAW TIMES [ Vol. 35
nature of activity carried out by them is independent of the format of E-way Bill
rather E-way Bill format has no connection whatsoever, with the nature of activi-
ties undertaken. In any case, mere non-requirement of mentioning of any detail
in E-way Bill does not affect liability of payment of GST on any service unless the
service has been exempted through an exemption Notification issued by the
Government. Hence, we find that the contentions of the appellant concerning
format of E-way Bill are not relevant to the instant issue.
16. In view of the above discussion, we find that the services to be pro-
vided by the appellant will be liable to payment of GST as specified under Noti-
fication No. 11/2017-Central Tax (Rate), dated 28-6-2017 (as amended) read with
exemption Notifications, under the services relating to transportation of goods or
rental services of transport vehicle including supporting service, depending up-
on the exact nature of activity to be carried out by them.
In view of the foregoing, we pass the following order :
ORDER
17. We reject the appeal filed by the appellant and hold that the ser-
vices to be provided by the appellant are leviable to GST, as specified under No-
tification No. 11/2017-Central Tax (Rate), dated 28-6-2017 (as amended) read
with exemption Notifications, if applicable, as per the exact nature of services to
be provided by them.

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2020 (35) G.S.T.L. 354 (App. A.A.R. - GST - Mah.)

BEFORE THE APPELLATE AUTHORITY FOR ADVANCE RULING
UNDER GST, MAHARASHTRA
Smt. Sungita Sharma and Shri Rajiv Jalota, Members
IN RE : NAGPUR INTEGRATED TOWNSHIP PVT. LTD.

Order No. MAH/AAAR/SS-RJ/11/2019-20, dated 24-10-2019 in Appeal
No. MAH/GST-AAAR-11/2019-20
1
Construction services - Development of property - Transaction in im-
movable property - Development of property by construction of commercial
and residential units and integrated facilities with exclusive rights to design,
finance and develop property - Such property leased/assigned/transferred to
prospective customers on lease basis on payment of lease consideration -
Transaction though termed as lease transaction in agreement between parties
cannot be termed as such but it was agreement for construction of residential
flats - Usually flat/apartment given on lease as complete unit and immediately
handed over to lessee for use - However, agreements entered into during con-
struction of project and slab-wise lease payments made before completion of
project, which almost never happens in the lease of flat or unit - Difficult to
believe that lessee will commit such amount before moving or enjoying flat -
Clear that sale transaction projected as a lease transaction - Clause in agree-
ment that all prospective lessee of flats shall be entitled to join association or
________________________________________________________________________
1 On appeal from 2019 (26) G.S.T.L. 517 (A.A.R. - GST).
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