https://www.taxtmi.com/caselaws?id=419753 AAR Maharashtra ruled that FDCM's relinquishment of lease rights on land to the Irrigation Department for Kolsapada Minor Irrigation Project constitutes supply of services under GST Laws. The compensation received qualifies as consideration for services provided to MSFR Department, not Irrigation Department. However, AAR could not determine applicability of exemption under Entry 3 of Notification 12/2017 Central Tax (Rate) due to insufficient evidence regarding constitutional functions under Articles 243G or 243W. en-us Tue, 15 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419753 AAR Maharashtra ruled that FDCM's relinquishment of lease rights on land to the Irrigation Department for Kolsapada Minor Irrigation Project constitutes supply of services under GST Laws. The compensation received qualifies as consideration for services provided to MSFR Department, not Irrigation Department. However, AAR could not determine applicability of exemption under Entry 3 of Notification 12/2017 Central Tax (Rate) due to insufficient evidence regarding constitutional functions under Articles 243G or 243W. Case-Laws GST Tue, 15 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419753