https://www.taxtmi.com/caselaws?id=755301 AAR Karnataka held that rent received by the applicant from the Department of Social Welfare constitutes pure services provided to the State Government under Article 243G of the Constitution relating to Panchayat functions. The services fall under entry No. 3 of Notification No. 12/2017 Central Tax (Rate) dated 28th June 2017, making them exempt from GST. The authority ruled that these pure services to the State Government are not taxable under the specified notification exemption. en-us Tue, 02 Jul 2024 00:00:00 +0530 Tue, 06 May 2025 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755301 AAR Karnataka held that rent received by the applicant from the Department of Social Welfare constitutes pure services provided to the State Government under Article 243G of the Constitution relating to Panchayat functions. The services fall under entry No. 3 of Notification No. 12/2017 Central Tax (Rate) dated 28th June 2017, making them exempt from GST. The authority ruled that these pure services to the State Government are not taxable under the specified notification exemption. Case-Laws GST Tue, 02 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755301