https://www.taxtmi.com/caselaws?id=439063 The Supreme Court dismissed the special leave petition and affirmed the High Court's view, finding no ground to take a different position. It confined its conclusion to agreement with the High Court and did not undertake fresh examination of the separate contentions raised. The Court expressly left open the questions concerning the exemption under Notification No. 12 of 2017-CT (Rate) and the scope of Clause 2(a) of Schedule II, including the expression that a licence to occupy land is a supply of services. Those issues were not adjudicated and remain available for future determination. en-us Wed, 09 Nov 2022 00:00:00 +0530 Thu, 17 Apr 2025 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439063 The Supreme Court dismissed the special leave petition and affirmed the High Court's view, finding no ground to take a different position. It confined its conclusion to agreement with the High Court and did not undertake fresh examination of the separate contentions raised. The Court expressly left open the questions concerning the exemption under Notification No. 12 of 2017-CT (Rate) and the scope of Clause 2(a) of Schedule II, including the expression that a licence to occupy land is a supply of services. Those issues were not adjudicated and remain available for future determination. Case-Laws GST Wed, 09 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439063