GST on Rent received from Backward Classes Welfare Department

In re Puttahalagaiah G.H. (GST AAR Karnataka)

Whether Rent received from Backward Classes Welfare Department, is taxable or not?

The applicant has rented his property to the Backward Classes Welfare Department, Government of Karnataka, who in turn is using the same for providing hostel facilities to the post metric girls of backward classes. This is in relation to the function entrusted to a panchayat under article 243G of the constitution which is covered by 27th entry of 11th schedule which says Welfare of the weake

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