2026 (3) TMI 1617

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....l Board of Indirect Taxes and Customs (CBIC) appears. ORDER Ms. Lochana S Babu, learned counsel appears for Ms. Kruthi Kalaga, learned counsel for petitioner. Mr. Ananthula Ravinder, learned Government Pleader for Social Welfare appears for respondent Nos. 1 to 5. Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appears for respondent No. 9. 2. The petitioner, a proprietorship firm registered under the provisions of the Central Goods and Services Tax Act, 2017, and the corresponding State Goods and Services Tax Act, 2017 (for short 'the GST Act'), is engaged in the business of providing services by way of renting of immovable property. Its premises bearing House Nos....

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....t premises rests with the owner or the tenant. However, no response was received. Respondent No. 4 revised the rent in respect of the subject property leased out to respondent No. 1, on 17.01.2023. Owing to the uncertainty regarding applicability of GST on rental transaction, the petitioner approached the Authority for Advance Ruling (for short 'the AAR') under Section 97(1) of GST Act, read with Rule 104(1) of the Central Goods and Services Tax Rules, 2017 (for short 'the Rules'). Vide order No. 05/2024 dated 09.02.2024, the AAR held that no direct or immediate nexus exists between the services provided by the petitioner and the functions entrusted to the municipality under the Twelfth Schedule read with Article 243W of the Constitution of....