Renting Property to Government Entity Not Exempt from GST; 18% Tax Applies, TDS Deduction Required.

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....Pure service - Benefit of exemption from GST - Governmental Entity or not - Renting of immovable Property Services i.e. 'Pure Service' provided by the applicant to PCSCL, a Government Entity, are not by way of any activity in relation to functions entrusted to a Municipality under article 243W of the Constitution or entrusted to a Panchayat under Article 243 G of the constitution and therefore, the impugned service supplied by the applicant is not exempt - taxable @18% of GST - TDS liable to be deducted - AAR....