https://www.taxtmi.com/caselaws?id=406450 The Authority found the applicant's service of renting a building to the Backward Classes Welfare Department for activities related to a function entrusted to a Panchayat under Article 243G of the Constitution exempt from tax under the CGST Act and KGST Act. The service was considered a pure service falling under Notification No. 12/2017, which exempts services provided to government entities for functions under Article 243G. The ruling concluded that the applicant's service was exempt from tax as per the relevant notification. en-us Tue, 06 Apr 2021 00:00:00 +0530 Mon, 24 Mar 2025 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406450 The Authority found the applicant's service of renting a building to the Backward Classes Welfare Department for activities related to a function entrusted to a Panchayat under Article 243G of the Constitution exempt from tax under the CGST Act and KGST Act. The service was considered a pure service falling under Notification No. 12/2017, which exempts services provided to government entities for functions under Article 243G. The ruling concluded that the applicant's service was exempt from tax as per the relevant notification. Case-Laws GST Tue, 06 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406450