No GST on Rent for locker provided in bus stand by Municipal Corporation

In re Erode City Municipal Corporation (GST AAAR Tamilnadu)

i. In respect of Q.No. 1, Sl. No. 5-B (Rent for locker provided in bus stand by the appellant) it is held to be an activity undertaken by the Municipality as a function entrusted under 243W of the Constitution and the service of rent or fee collection for such a facility is neither a Supply of Goods nor a supply of Service as per Please become a Premium member. If you are already a Premium member, login here to access the full content.