https://www.taxtmi.com/caselaws?id=423095 The AAR Maharashtra ruled that PCSCL qualifies as a Government Entity under GST law, being established by Maharashtra State Government with 50:50 stake between Government of Maharashtra and PCMC to implement Smart Cities Project. However, renting of immovable property services to PCSCL are not exempt under Notification 12/2017-CTR as this activity is not related to functions under Articles 243G or 243W of the Constitution. Therefore, GST at 18% is applicable on such services. PCSCL is liable to deduct TDS under Section 51 of CGST Act on payments for renting services. The AAR declined to rule on utility charges due to insufficient details provided by the applicant. en-us Wed, 25 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423095 The AAR Maharashtra ruled that PCSCL qualifies as a Government Entity under GST law, being established by Maharashtra State Government with 50:50 stake between Government of Maharashtra and PCMC to implement Smart Cities Project. However, renting of immovable property services to PCSCL are not exempt under Notification 12/2017-CTR as this activity is not related to functions under Articles 243G or 243W of the Constitution. Therefore, GST at 18% is applicable on such services. PCSCL is liable to deduct TDS under Section 51 of CGST Act on payments for renting services. The AAR declined to rule on utility charges due to insufficient details provided by the applicant. Case-Laws GST Wed, 25 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423095