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No GST & TDS Applicable On Renting Of Immovable Property To Social Justice Department: AAAR

The Maharashtra Appellate Authority of Advance Ruling, consisting of members Asok Kumar Mehta and Rajiv Kumar Mital, has ruled that the renting of immovable property to the social justice department is exempt from GST and TDS.
It was held that pure services of renting out immovable properties, provided by the Appellant to the
State Government, will definitely be construed as an activity in relation to the function entrusted to a Panchayat under article 243G of the Constitution, or in relation to the function entrusted to a municipality under article 243W of the Constitution, and thereby, be rightly eligible for exemption from GST.
The AAAR said that once the transaction has been held to be exempt from the levy of GST, there is no question of the application of the TDS provisions made under Section 51 of the CGST Act, 2017.

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