GST payable on renting of property to Govt for under-privileged girls

In re Meerabai Tukaram Borade (GST AAR Maharashtra) No GST exemption on renting of property to Govt for under-privileged Girl in absence of Proper Info: AAR AAR, Maharashtra held that, services provided by M/s Meerabai Tukaram Borade (Applicant) to Samaj Kalyan Department (SKD), Government of Maharashtra (GOM), for residential accommodation of underprivileged girls is not exempt as per the provisions of Notification No 12/2017-Central Tax (Rate) dated 28th June 2017 (Service Exemption Notification): SI No. Chapter Description of Services Rate Condition 3 Chapter 99 Pure services (excludi...