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    <title>Rent Received from Govt. whether exempt</title>
    <link>https://www.taxtmi.com/forum/issue?id=117707</link>
    <description>Whether rent received by a registered business for leasing immovable property to a government office attracts GST and whether the exemption for services provided to government entities applies. One view rejects the exemption for renting of immovable property absent a connection to functions entrusted to local bodies and treats leasing as taxable; exemptions for storage do not cover renting. An alternative view argues that leasing for storage of agricultural produce could fall within entrusted functions like agriculture or public distribution and thus be exempt if so connected.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=117707</link>
      <description>Whether rent received by a registered business for leasing immovable property to a government office attracts GST and whether the exemption for services provided to government entities applies. One view rejects the exemption for renting of immovable property absent a connection to functions entrusted to local bodies and treats leasing as taxable; exemptions for storage do not cover renting. An alternative view argues that leasing for storage of agricultural produce could fall within entrusted functions like agriculture or public distribution and thus be exempt if so connected.</description>
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      <law>GST</law>
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