TMI Blog2024 (2) TMI 650X X X X Extracts X X X X X X X X Extracts X X X X ..... ible for exemption from GST. Clearly the exemption should be directly related to the functions enumerated under Article 243W of the Constitution of India i.e., those functions listed under 12th schedule. The Schedule 11 to the constitution of India contains Education including primary and secondary schools at serial no. 17. However the Schedule 12 does not contain such specific entry. Therefore the applicant is not eligible for this exemption. The applicant is providing renting of buildings to GHMC and in municipalities and there is no direct relation between the services provided by the applicant and the functions discharged by the GHMC under Article 243W read with schedule 12 to the Constitution of India. Therefore these services do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e application is, therefore, admitted after examining it and the records called for and after hearing the applicant as per section 98(2) of TGST Act 2017. 4. BRIEF FACTS OF THE CASE: 4.1 They have entered into agreement with the Scheduled Castes Development Department, Hyderabad District, Government Welfare Departmental Hostels, Government Social Welfare College Boys Hostel (Govt SWCBH) to rent out the property to run Social Welfare College Boys Hostel) 4.2 Schedule Caste Development Department is providing hostel facility to Students of Scheduled Caste weaker sections an backward classes. 4.3 They are providing to the State Government pure services by way of any activity in relation to any function entrusted to a Municipal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... W of the Constitution . It is seen from the contracts entered by the applicant that they are providing their buildings on rent to Government in urban areas buildings. Therefore, these pure services provided to the State Government shall be by way of any activity in relation to any function a Municipality under article 243W of the Constitution. The Article 243W of Constitution of India, municipalities may be entrusted with the responsibilities for: Preparation of plans for economic development and social justice. Performance of functions and implementation of schemes in relation to matters listed in 12th schedule. Under the schedule 12 to Constitution of India, the functions and schemes are as follows: 1. Urban planning ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aning of the expression in relation to as follows: In this connection reference may be made to 76 Corpus Juris Secundum at pages 620 and 521 where it is stated that the term 'relate is also defined as meaning to ring into association or connection with. It has been clearly mentioned that relating to has been held to be equivalent to or synonymous with as to concerning with and pertaining to . Similarly the Hon ble Supreme Court of India in the case of Madhav Rao Jivaji Rao Scindia Vs Union of India AIR 1971 SC 530 observed that the expression relating to means to bring into relation or establish a relation. It was further clarified that there should be a direct and immediate link with a covenant and that there canno ..... X X X X Extracts X X X X X X X X Extracts X X X X
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