{"id":73780,"date":"2025-09-23T08:29:50","date_gmt":"2025-09-23T02:59:50","guid":{"rendered":""},"modified":"2025-09-23T08:29:50","modified_gmt":"2025-09-23T02:59:50","slug":"exemption-denied-under-entry-3-of-notification-no-12-2017-for-lease-of-building-used-as-college-hostels-pure-immovable-supply","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73780","title":{"rendered":"Exemption denied under Entry 3 of Notification No. 12\/2017 for lease of building used as college hostels-pure immovable supply"},"content":{"rendered":"<p>Exemption denied under Entry 3 of Notification No. 12\/2017 for lease of building used as college hostels-pure immovable supply<br \/>Case-Laws<br \/>GST<br \/>AAAR dismissed the appeal and upheld denial of exemption under entry 3 of Notification No. 12\/2017, holding that the appellant&#39;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 &#8220;in relation to&#8221; the statutory functions of panchayats or similar authoritie<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=92773\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-73780","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73780","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=73780"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73780\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73780"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73780"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73780"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}