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    <title>GST Exemption Denied for Renting Property to Maharashtra Social Welfare Dept; Not Linked to Panchayat/Municipality Functions.</title>
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    <description>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</description>
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      <description>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</description>
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