Exemption denied under Entry 3 of Notification No. 12/2017 for lease of building used as college hostels-pure immovable supply

Exemption denied under Entry 3 of Notification No. 12/2017 for lease of building used as college hostels-pure immovable supplyCase-LawsGSTAAAR dismissed the appeal and upheld denial of exemption under entry 3 of Notification No. 12/2017, holding that the

Exemption denied under Entry 3 of Notification No. 12/2017 for lease of building used as college hostels-pure immovable supply
Case-Laws
GST
AAAR dismissed the appeal and upheld denial of exemption under entry 3 of Notification No. 12/2017, holding that the appellant's lease of building property to a government department for use as college hostels constitutes a pure supply of immovable property and is not made “in relation to” the statutory functions of panchayats or similar authoritie

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