https://www.taxtmi.com/caselaws?id=420964 AAAR Maharashtra held that renting immovable properties to Maharashtra Social Welfare Department for residential accommodation of backward class/Scheduled Tribes girls is exempt from GST. The authority determined such services fall under functions entrusted to panchayats/municipalities under Articles 243G and 243W of the Constitution, qualifying for exemption under Notification No. 12/2017-C.T. (Rate) entry 3. Since the transaction is GST-exempt, TDS provisions under Section 51 of CGST Act 2017 are not applicable. The appellant's aggregate turnover consideration became irrelevant given the exemption determination. en-us Fri, 01 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420964 AAAR Maharashtra held that renting immovable properties to Maharashtra Social Welfare Department for residential accommodation of backward class/Scheduled Tribes girls is exempt from GST. The authority determined such services fall under functions entrusted to panchayats/municipalities under Articles 243G and 243W of the Constitution, qualifying for exemption under Notification No. 12/2017-C.T. (Rate) entry 3. Since the transaction is GST-exempt, TDS provisions under Section 51 of CGST Act 2017 are not applicable. The appellant's aggregate turnover consideration became irrelevant given the exemption determination. Case-Laws GST Fri, 01 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420964