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        GST

        Taxability under GST - rent received from the Govt. SWCBH - pure...

        Rent from Government Entity Deemed Taxable Under GST; Lacks Direct Link to Municipal Functions for Exemption.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Taxability under GST - rent received from the Govt. SWCBH - pure services or not - The AAR analyzed the exemption clause of Notification No. 12/2017, which exempts pure services provided to government entities in relation to functions entrusted to municipalities under Article 243W of the Constitution of India. The AAR interpreted the phrase "in relation to" based on legal precedents and found that there must be a direct and immediate link between the services provided and the functions enumerated under Article 243W. - Accordingly, AAR held that, these services do not qualify for exemption under Notification No. 12/2017, making the rent received taxable.
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