https://www.taxtmi.com/caselaws?id=449499 The AAR, Telangana ruled that rent received from Government Social Welfare College Boys Hostel is taxable under GST. The applicant sought exemption under Notification No. 12/2017 for pure services related to municipal functions under Article 243W of the Constitution. The AAR held that renting buildings to government entities does not directly relate to functions enumerated in Schedule 12 of the Constitution, as education is listed in Schedule 11 but not specifically in Schedule 12. Therefore, the exemption was denied and the rental income remains subject to GST. en-us Fri, 09 Feb 2024 00:00:00 +0530 Fri, 25 Apr 2025 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449499 The AAR, Telangana ruled that rent received from Government Social Welfare College Boys Hostel is taxable under GST. The applicant sought exemption under Notification No. 12/2017 for pure services related to municipal functions under Article 243W of the Constitution. The AAR held that renting buildings to government entities does not directly relate to functions enumerated in Schedule 12 of the Constitution, as education is listed in Schedule 11 but not specifically in Schedule 12. Therefore, the exemption was denied and the rental income remains subject to GST. Case-Laws GST Fri, 09 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449499