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GST - Highlights / Catch Notes

Home Highlights November 2021 Year 2021 This

Exemption from GST or not - Renting of immovable property - pure ...

Case Laws     GST

November 8, 2021

Exemption from GST or not - Renting of immovable property - pure service - services provided by the applicant to Samaj Kalyan Department, State Government of Maharashtra (Social Welfare Department) for residential accommodation of underprivileged girls - it is not possible to find whether the said services are supplied by the applicant by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution - Benefit of exemption not available - AAR

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