AAR: Leasing of 'pathway' leading to one's dwelling unit by Chennai Metro taxable at 18%

Tamil Nadu AAR rules that leasing of a pathway to a person leading to its dwelling unit by Chennai Metro Rail Ltd. (Applicant) is taxable at 18% (CGST+SGST) as per Sl. No. 35 of Notification 11/2017-Central Tax Rate dated June 28, 2017; Classifies the act of agreeing to grant easement rights of pathway to lessee by way of shared access as per MOU under SAC 999794; Applicant had acquired a portion of property for public purpose from lessee (Dr. K. Prema) and as per agreement t...