https://www.taxtmi.com/caselaws?id=778834 AAAR held the appellant's letting of buildings to a government department for use as social welfare college hostels did not qualify as supply "in relation to" statutory functions of panchayats and similar bodies, and therefore was not entitled to exemption under entry 3 of N/N.12/2017. Applying the legal meaning of "in relation to," the authority found the supply was not sufficiently connected to the statutory functions and dismissed the appeal. en-us Thu, 11 Sep 2025 00:00:00 +0530 Tue, 23 Sep 2025 08:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778834 AAAR held the appellant's letting of buildings to a government department for use as social welfare college hostels did not qualify as supply "in relation to" statutory functions of panchayats and similar bodies, and therefore was not entitled to exemption under entry 3 of N/N.12/2017. Applying the legal meaning of "in relation to," the authority found the supply was not sufficiently connected to the statutory functions and dismissed the appeal. Case-Laws GST Thu, 11 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778834