Case LawGST-ARA-106/2019-20/B-68
Auto Cluster Development and Research Institute ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- May 25, 2022
- Type:
- Advance Ruling
- Members:
- Rajiv Magoo, T R Ramnani
Subject
Renting of immovable Property Service provided to PCSCL, a Government Entity is not exempt from GST
ExemptionGovernment EntityPure ServiceTax Deducted at Source
Summary
Even though the pure service (renting of immovable property services) is provided to PCSCL, a Government Entity, the said service, per se, cannot be considered as an activity in relation to any function entrusted to a Municipality under Article 243W…