TMI BlogThe applicant provides pure services to the State Government by way of activities related to functions...The applicant provides pure services to the State Government by way of activities related to functions entrusted to a Panchayat under Article 243G of the Constitution. These pure services provided to the State Government are exempted from GST as per Entry No. 3 of Notification No. 12/2017-Central Tax (Rate), dated 28th June 2017. The rent received from the Department of Social Welfare for rendering such services is not taxable under GST. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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