Page 141 - GSTL_16 April 2020_Vol 35_Part 3

2020 ] IN RE : NAGPUR INTEGRATED TOWNSHIP PVT. LTD. 355
Cooperative Society proving that assessee built a complex or residential unit
and made a outright supply and not on lease - Lessee also liable to pay regis-
tration charges and stamp duty - Project RERA registered and transaction not
lease - Order of Advance Authority that supply classifiable under Heading
9954 of Customs Tariff Act, 1975 and attracted GST @ 18%, affirmed - Section
2(119) of Central Goods and Services Tax Act, 2017. [paras 42, 43, 44, 45, 46, 47,
48, 49, 50]
Appeal dismissed
CASE CITED
Lavasa Corporation Limited — Case No. 9717 of 2018 with Civil Application No. 683 of 2018,
decided by Bombay High Court — Relied on .................................................................... [Paras 47, 49]
[Order]. - Proceedings : At the outset, we would like to make it clear that
the provisions of both the CGST Act and the MGST Act are the same except for
certain provisions. Therefore, unless a mention is specifically made to such dis-
similar provisions, a reference to the CGST Act would also mean a reference to
the same provisions under the MGST Act.
The present appeal has been filed under Section 100 of the Central Goods
and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act,
2017 (hereinafter referred to as “the CGST Act and MGST Act”) by Nagpur Inte-
grated Township Pvt. Ltd. (hereinafter referred to as the “Appellant”) against the
Advance Ruling No. GST-ARA-107/2018-19/B-35, dated 2-4-2019 [2019 (26)
G.S.T.L. 517 (A.A.R. - GST)].
Brief facts of the case :
(A) M/s. Nagpur Integrated Township Pvt. Ltd., the Appellant, herein
are registered under GST law, with Registration No.
27AAFCN5825Q1ZS under the jurisdiction of Nagpur. The appel-
lant wish to submit that since the provisions of CGST Act, 2017 and
the rules and notifications issued thereunder are in pari materia to
corresponding provisions in the Maharashtra SGST Act, 2017 and
the rules and notifications issued thereunder, the provisions of
CGST law alone are referred to in this appeal, which would imply
reference to corresponding provisions under the SGST law also, un-
less specified otherwise.
(B) Maharashtra Airport Development Authority (hereinafter referred
to as MADC), a company registered under the Companies Act, 1956
and having its registered office at 8th Floor, World Trade Centre,
Cuffe Parade, Mumbai-400 005 is a special planning authority under
the Maharashtra Regional and Town Planning Act, 1966, for the
Multimodal International Hub Airport, Nagpur Project (MIHAN)
which includes development of Nagpur Airport as an international
hub, development of a Special Economic Zone and other facilities
around the Nagpur Airport.
(C) M/s. Chourangi Builders and Developers Pvt. Ltd. (formerly
known as M/s. Reatox Builders and Developers Pvt. Ltd.) have
formed a Special Purpose Vehicle (SPV), along with M/s. IJM Real-
ty (Mauritius) Ltd., under the name and style of M/s. Nagpur Inte-
grated Township Pvt. Ltd., the appellant herein. MADC and the ap-
pellant have entered into a Development Agreement dated 8-12-
2017, a copy of which is placed at Page Nos. 35 to 57 of this appeal.
GST LAW TIMES  16th April 2020  261