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Providing service of ‘Renting of Immovable Property’ to ‘Anandalya Educational Society’ is not exempted under Sr. 4 of Notification No. 12/2017-Central Tax (Rate)

Exemption from GST The main question involved in this case is whether exemption under Sr. 4 of Notification No. 12/2017-Central Tax (Rate) is admissible to NDDB for providing service of renting of immovable property to ‘Anandalaya Educational Society’. The said Sr. 4 of Notification No. 12/2017-Central Tax (Rate) provides exemption to services by governmental authority by way of any activity in relation to any function entrusted to a municipality under Article 243W of the Constitution. We find that the activity of ‘Renting of Immovable Property’ is not a function entrusted to a municipality under Article 243W of the Constitution. Therefore, services by NDDB by way of ‘Renting of Immovable Property” cannot be said to be service in relation to any function entrusted to a municipality under Article 243W of the Constitution. The phrase ‘in relation to any function’ refers not to what activities the recipient of the service is engaged in, but to what service the supplier is providing. Held that— we hold that the exemption provided vide Sr. 4 of Notification No. 12/2017-Central Tax (Rate) is not admissible to appellant for providing service of ‘Renting of Immovable Property’ to ‘Anandalya Educational Society’. — National Dairy Development Board, In Re… [2019] 12 TAXLOK.COM 125 (AAAR-Gujarat)

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