https://www.taxtmi.com/article/detailed?id=12378 Rent charged to government welfare hostels is not exempt from GST under Notification No. 12/2017 because the supply lacks the required direct nexus with functions entrusted under Article 243W and the 12th Schedule; exemptions apply only where services are directly and immediately related to the enumerated constitutional functions, and mere provision of hostel facilities by a government body does not satisfy that relational test. en-us Thu, 29 Feb 2024 07:57:21 +0530 Thu, 29 Feb 2024 07:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12378 Rent charged to government welfare hostels is not exempt from GST under Notification No. 12/2017 because the supply lacks the required direct nexus with functions entrusted under Article 243W and the 12th Schedule; exemptions apply only where services are directly and immediately related to the enumerated constitutional functions, and mere provision of hostel facilities by a government body does not satisfy that relational test. Articles Goods and Services Tax - GST Thu, 29 Feb 2024 07:57:21 +0530 https://www.taxtmi.com/article/detailed?id=12378