TaxTMI 
TaxTMI 
2024 (7) TMI 521
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.... 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act KGST Act. 2. The Applicant states that they have rented out a building to the Department of Social Welfare, Government of Karnataka situated at No. 30, 4th Cross, 2nd main road, Kengeri Satellite town Bengaluru and the same is used by Department of Social Welfare to run hostel for boys'. 3. In view of the above, the applicant has sought advance ruling in respect of the following questions: Whether rent received from the Department of Social Welfare is taxable or not? 4. Admissibility of the application: The question is about the "determination of the liability to pa....
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....de by their authorized representative and also their submissions made during the time of hearing. 9. The Applicant states that they have rented out a building to the Department of Social Welfare, Government of Karnataka and this building is used for Scheduled Tribe boys' hostel. The Applicant has provided a copy of the agreement which states that the building is taken on rent to run Scheduled Tribe welfare Department's hostel and the same is signed by the Applicant as well as Assistant Director, Department of Social Welfare, Bengaluru south taluk. 9.1 The Applicant states that services provided to Department of Social Welfare, Government of Karnataka is exempted as this service is covered under article 243W of the Constitution....
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....bject to the provisions of this Constitution the Legislature of a State may, by law, endow the Panchayats with such powers and authority and may be necessary to enable them to function as institutions of self-government and such law may contain provisions for the devolution of powers and responsibilities upon Panchayats, at the appropriate level, subject to such conditions as may be specified therein, with respect to (a) The preparation of plans for economic development and social justice; (b) The implementation of schemes for economic development and social justice as may be entrusted to them including those in relation to the matters listed in the Eleventh Schedule. Matters listed in Eleventh schedule are:- 1....
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....c distribution system. 29. Maintenance of community assets. 11.1 243W. Powers, authority and responsibilities of Municipalities, etc Subject to the provisions of this Constitution, the Legislature of a State may, by law, endow- (a) the Municipalities with such powers and authority as may be necessary to enable them to function as institutions of self-government and such law, may contain provisions for the devolution of powers and responsibilities upon Municipalities, subject to such conditions as may be specified therein, with respect to,- (i) the preparation of plans for economic development and social justice; (ii) the performance of functions and the implementation of schemes as may be entrusted to ....