https://www.taxtmi.com/caselaws?id=436018 AAAR Delhi dismissed appeal regarding GST liability on commercial built-up space sales. Appellant acting as agent for MoHUA was held liable to pay GST as a taxable person under CGST Act provisions. Court ruled that selling commercial space to private entities cannot be considered municipal function under Article 243W, thus exemption under Notification 12/2017 was not applicable. GST liability applied from 01.07.2017 onwards regardless of part consideration received prior to GST implementation date. en-us Mon, 20 Feb 2023 00:00:00 +0530 Wed, 16 Apr 2025 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436018 AAAR Delhi dismissed appeal regarding GST liability on commercial built-up space sales. Appellant acting as agent for MoHUA was held liable to pay GST as a taxable person under CGST Act provisions. Court ruled that selling commercial space to private entities cannot be considered municipal function under Article 243W, thus exemption under Notification 12/2017 was not applicable. GST liability applied from 01.07.2017 onwards regardless of part consideration received prior to GST implementation date. Case-Laws GST Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436018