GST payable on renting of property to Govt for under-privileged girls

Last updated: 17 November 2021

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The Maharashtra Authority for Advance Ruling (AAR) has ruled that renting property to the Government of Maharashtra for housing underprivileged girls is not exempt from GST. The applicant argued that the service was pure and provided to a government department for functions related to Panchayats or Municipalities. However, the AAR found that the applicant failed to demonstrate how providing residential accommodation fell under these constitutional functions, thus making the service taxable.

Court :
Maharashtra Authority for Advance Ruling (MAAR)

Brief :
The Hon'ble Maharashtra Authority for Advance Ruling ("MAAR") held that though the Applicant is supplying pure services but has failed to satisfy that how her activities of providing residential accommodation to underprivileged girls is covered under Article 243G/243W of the Constitution.

Citation :
[GST-ARA-96/2019-20/B-86 dated November 2, 2021]

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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