Levy of GST — Sections 2(5), 2(105), 2(107), 9(1) of the CGST Act, 2017 - Levy of GST - The applicant is a Government of India enterprise and engaged in project management consultancy, real estate development and EPC contracts. It signed a MoU with MoHUA, Government of India, wherein MoHUA appointed the applicant as the executing agency for redevelopment of colonies having “GPRA" and “GPOA" at Nauroji Nagar, Sarojini Nagar and Netaji Nagar in Delhi. The Applicant sought Advance Ruling on "Whether the applicant is liable to pay GST on sale of commercial super built-up area on behalf of Ministry of Housing and Urban Affairs, Government of India, in the colonies being re-developed at Nauroji Nagar, Netaji Nagar and Sarojini Nagar at Delhi?" The Authority Ruled out that the applicant is covered in the definitions of “Agent” under Section 2(5), “Supplier” under Section 2(105) and “Taxable Person” under Section 2(107) of the CGST Act, 2017 in respect of the said project while providing services on behalf of the Ministry of Housing and Urban Affairs and therefore, liable to pay GST under Section 9(1) of the CGST Act, 2017.Nbcc (India) Limited [2018] 5 TAXLOK.COM 56 (AAR-NEW DELHI)