TMI BlogRent Received from Govt. whether exemptX X X X Extracts X X X X X X X X Extracts X X X X ..... My client has rented his godown to District collectorate for storage of Agricultural produce and received rent against it. While making payment through bank transfer, the collectorate office has deducted 10% TDS and 2% GST. What will be the GST liability of my client? Does serial no 3. Of Mega Exemption Notification 12/2017 apply to it? (3.) 12/2017 : Pure services (excluding works contrac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ution . - Reply By KASTURI SETHI - The Reply = Sh.Rajan Atrawalkar Ji, Whether your client is registered with GST department ? - Reply By Rajan Atrawalkar - The Reply = Serial 5 of 13/2017 speaks about renting of immovable property by Govt. and recipient is any business entity. whereas in our case it is reverse of the same. Renting services provided by regd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... business entity and recipient is Govt. - Reply By Shilpi Jain - The Reply = The exemption in S. No. 3 is only if the services are provided to CG, SG or LA or Govt. entity, Govt. authority in relation to activities under article 243G / 243W . In this case does not seem so. Exemption is not applicable. - Reply By Shilpi Jain - The Reply = Also, there are exemptions provided for storage se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices provided in certain cases, however, in your case it is renting services and not storage. So that exemption also seems inapplicable. - Reply By KASTURI SETHI - The Reply = Exemption is not available. I agree with both views of Madam Shilpi Jain. Similar issue has been decided by AAR Haryana. 2019 (2) TMI 1002 - AUTHORITY FOR ADVANCE RULING, HARYANA - IN RE : AWLA INFRA - Reply B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Rajan Atrawalkar - The Reply = My interpretation of this entry is as follows: Renting of property is Pure Service not involving goods Office of the district collectorate comes under the Revenue department of State Government The functions entrusted to a Panchayat under the Eleventh Schedule to Article 243G of the Constitution are as under: (i) Agriculture, including agricultur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al extension ; and (xxviii) Public distribution system. Storage of Food Grains will squarely be covered under any of these two. Hence exemption will be availble. - Rent Received from Govt. whether exempt - Query Started By: - Rajan Atrawalkar Dated:- 17-12-2021 Goods and Services Tax - GST - Got 6 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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