(Sanjiv Khanna and J.K. Maheshwari, JJ.)
Petition(s) for Special Leave to Appeal (C) No(s). 23068/2018, decided on November 9, 2022
Builders Acssociation of Navi Mumbai _____________ Petitioner;
v.
Union of India and Others _____________________ Respondent(s).
Petition(s) for Special Leave to Appeal (C) No(s). 23068/2018 and WP No. 12194/2017
The Order of the court was delivered by
Order
1. We do not find any good ground and reason to take a different view than the one expressed by the High Court. However, it is clarified that we have not examined the question of exemption granted by Notification No. 12 of 2017-CT (Rate) dated 28.06.2017 w.e.f., 01.07.2017. We have also not examined the scope and ambit of the expression in Clause 2 (a) of Schedule-II “licence to occupy land is a supply of services” of the Central Goods and Services Act, 2017. These aspects are left open.
2. Recording the aforesaid, the special leave petition is dismissed.
3. Pending application(s), if any, shall stand disposed of.
———
