AAR : 'Agent' liable to GST on commercial built-up area sale on Housing & Urban Ministry's behalf

Delhi AAR holds the applicant liable to pay GST u/s 9(1) of CGST Act, in respect of sale of commercial super built-up area while providing services on behalf of Ministry of Housing and Urban Affairs (MoHUA), Govt. of India, as its agent; Observes that, sale is done by applicant by way of e-auction on behalf of MoHUA and applicant facilitates execution of ‘sale deed’ and issues allotment/ demand letter, while ‘agreement to sell’ and ‘sale deed’ with successful bidd...