https://www.taxtmi.com/article/detailed?id=9871 Entitlement to the renting-of-immovable-property GST exemption turns on classification as a governmental authority; the Advance Ruling applied a participation-by-equity-or-control threshold as the qualifying test but, on appeal, the Appellate Authority found insufficient factual material to determine qualification and modified the ruling to record that the exemption was not admissible to the applicant on the record before it. en-us Mon, 28 Jun 2021 10:06:04 +0530 Mon, 28 Jun 2021 10:06:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9871 Entitlement to the renting-of-immovable-property GST exemption turns on classification as a governmental authority; the Advance Ruling applied a participation-by-equity-or-control threshold as the qualifying test but, on appeal, the Appellate Authority found insufficient factual material to determine qualification and modified the ruling to record that the exemption was not admissible to the applicant on the record before it. Articles Goods and Services Tax - GST Mon, 28 Jun 2021 10:06:04 +0530 https://www.taxtmi.com/article/detailed?id=9871