https://www.taxtmi.com/highlights?id=74879 Taxability under GST - rent received from the Govt. SWCBH - pure services or not - The AAR analyzed the exemption clause of Notification No. 12/2017, which exempts pure services provided to government entities in relation to functions entrusted to municipalities under Article 243W of the Constitution of India. The AAR interpreted the phrase "in relation to" based on legal precedents and found that there must be a direct and immediate link between the services provided and the functions enumerated under Article 243W. - Accordingly, AAR held that, these services do not qualify for exemption under Notification No. 12/2017, making the rent received taxable. en-us Tue, 13 Feb 2024 13:02:28 +0530 Tue, 13 Feb 2024 13:02:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74879 Taxability under GST - rent received from the Govt. SWCBH - pure services or not - The AAR analyzed the exemption clause of Notification No. 12/2017, which exempts pure services provided to government entities in relation to functions entrusted to municipalities under Article 243W of the Constitution of India. The AAR interpreted the phrase "in relation to" based on legal precedents and found that there must be a direct and immediate link between the services provided and the functions enumerated under Article 243W. - Accordingly, AAR held that, these services do not qualify for exemption under Notification No. 12/2017, making the rent received taxable. Highlights GST Tue, 13 Feb 2024 13:02:28 +0530 https://www.taxtmi.com/highlights?id=74879