https://www.taxtmi.com/caselaws?id=381932 The court held that the leasing of plots by City and Industrial Development Corporation of Maharashtra Limited (CIDCO) to Navi Mumbai Municipal Corporation (NMMC) for specific public amenity purposes and to Panvel Municipal Corporation (PMC) for essential municipal functions is exempt from GST under Notification No. 12/2017-Central Tax (Rate). However, leasing plots to PMC for the construction of residences for the Commissioner and Mayor, deemed personal use rather than official duties, is taxable at 18% GST. en-us Sat, 13 Apr 2019 00:00:00 +0530 Mon, 10 Mar 2025 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381932 The court held that the leasing of plots by City and Industrial Development Corporation of Maharashtra Limited (CIDCO) to Navi Mumbai Municipal Corporation (NMMC) for specific public amenity purposes and to Panvel Municipal Corporation (PMC) for essential municipal functions is exempt from GST under Notification No. 12/2017-Central Tax (Rate). However, leasing plots to PMC for the construction of residences for the Commissioner and Mayor, deemed personal use rather than official duties, is taxable at 18% GST. Case-Laws GST Sat, 13 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381932