https://www.taxtmi.com/caselaws?id=769137 The AAR Maharashtra ruled that renting immovable property to the Social Justice and Special Assistance Department of Maharashtra Government for operating a hostel for backward class girls qualifies as an exempted supply under GST. The service was classified as pure renting of immovable property provided to State Government. The AAR held this activity relates to functions entrusted to Panchayats under Article 243G or Municipalities under Article 243W of the Constitution, making it eligible for GST exemption under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, Serial No. 3. en-us Thu, 27 Mar 2025 00:00:00 +0530 Thu, 05 Jun 2025 21:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769137 The AAR Maharashtra ruled that renting immovable property to the Social Justice and Special Assistance Department of Maharashtra Government for operating a hostel for backward class girls qualifies as an exempted supply under GST. The service was classified as pure renting of immovable property provided to State Government. The AAR held this activity relates to functions entrusted to Panchayats under Article 243G or Municipalities under Article 243W of the Constitution, making it eligible for GST exemption under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, Serial No. 3. Case-Laws GST Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769137