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MUMBAI PORT TRUST
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

RAJIV MAGOO
T.R. RAMNANI
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

MUMBAI PORT TRUST
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Oct 11, 2021
Order No.

GST-ARA-79/2019-20/B-71

Citation

2021(10) TAXREPLY 5105
Original Order
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ORDER

The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. Mumbai Port Trust, the applicant, seeking an advance ruling in respect of the following questions.- 1. Whether in law and in facts and circumstances of the case, the Applicant (“MbPT”) is entitled to exemption from payment of GST in terms of Entry No. 3 of the Notification No. 12/2012-CTR dtd.20-06-2012 on the following considerations payable to it by Mumbai Metropolitan Region Development Authority (“MMRDA “) in terms of Memorandum of Understanding (MOU) entered into between the MbPT and MMRDA. a. Way Leave fees & Lease rent payable every year as consideration for the grant of lease and way leave permission for the plot of land and water areas required by MMRDA for the MTHL project. The Annual Lease Rent....

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