https://www.taxtmi.com/caselaws?id=287624 GST treatment of a claimed governmental authority and the exemption for renting immovable property to an educational institute remained unresolved because the Appellate Authority members recorded differing views. On governmental authority status, one view required proof of the statutory conditions, including 90 per cent or more participation by equity or control and performance of functions entrusted to a municipality or panchayat, while the other found the supporting material insufficient and noted that proof could still be placed before the jurisdictional officer. On the rental exemption, one view held the activity was not in relation to a municipal function, while the other said the issue was outside the appeal. No unanimous final determination emerged. en-us Sat, 29 Jun 2019 00:00:00 +0530 Sat, 08 Mar 2025 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287624 GST treatment of a claimed governmental authority and the exemption for renting immovable property to an educational institute remained unresolved because the Appellate Authority members recorded differing views. On governmental authority status, one view required proof of the statutory conditions, including 90 per cent or more participation by equity or control and performance of functions entrusted to a municipality or panchayat, while the other found the supporting material insufficient and noted that proof could still be placed before the jurisdictional officer. On the rental exemption, one view held the activity was not in relation to a municipal function, while the other said the issue was outside the appeal. No unanimous final determination emerged. Case-Laws GST Sat, 29 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287624