https://www.taxtmi.com/caselaws?id=464467 AAAR held that renting immovable property to a State social welfare department for residential accommodation of girls from backward classes/SC/STs falls within functions entrusted to panchayats/municipalities under articles 243G/243W and is therefore exempt from GST under Sl. No. 3 of Notification No. 12/2017-C.T. (Rate). Consequently, TDS under section 51 of the CGST Act does not apply and any TDS deduction cannot be sustained. Appeal allowed. en-us Fri, 01 Apr 2022 00:00:00 +0530 Thu, 30 Oct 2025 18:03:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464467 AAAR held that renting immovable property to a State social welfare department for residential accommodation of girls from backward classes/SC/STs falls within functions entrusted to panchayats/municipalities under articles 243G/243W and is therefore exempt from GST under Sl. No. 3 of Notification No. 12/2017-C.T. (Rate). Consequently, TDS under section 51 of the CGST Act does not apply and any TDS deduction cannot be sustained. Appeal allowed. Case-Laws GST Fri, 01 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464467