https://www.taxtmi.com/caselaws?id=413576 Lease and way leave arrangements over land and water areas were treated as pure services, because the transaction involved no supply of goods and fell within the GST treatment of lease, tenancy, easement and licence to occupy land as services. On that basis, the associated lease rent, compensation and way leave charges were covered by the exemption entry. MMRDA was recognised as a Government Entity, as it was constituted under a State enactment and performed development functions entrusted by the State. Refundable security deposits were not treated as consideration, since they were held only as performance security and were not appropriated as payment for the supply; accordingly, they were outside GST. en-us Mon, 11 Oct 2021 00:00:00 +0530 Thu, 27 Mar 2025 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413576 Lease and way leave arrangements over land and water areas were treated as pure services, because the transaction involved no supply of goods and fell within the GST treatment of lease, tenancy, easement and licence to occupy land as services. On that basis, the associated lease rent, compensation and way leave charges were covered by the exemption entry. MMRDA was recognised as a Government Entity, as it was constituted under a State enactment and performed development functions entrusted by the State. Refundable security deposits were not treated as consideration, since they were held only as performance security and were not appropriated as payment for the supply; accordingly, they were outside GST. Case-Laws GST Mon, 11 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413576