AAR, Renting Residential Building for Backward Class Girls Hostel is GST Exempt: Case of Ravindra Navnath Satpute (Dewoo Engineers), AAR Maharashtra Ruling Dated 27th March 2025. AAR ruled that service provided by the applicant to the Social Justice and Special Assistance Department, Govt of Maharashtra qualifies to be an exempted supply of pure services vide serial no 3 of notification 12/2017. As the subject transaction has been held to be exempt from the levy of GST, TDS under Section 51 of the CGST Act, 2017, will not be applicable. (AAR MH Ruling Dated 27/03/2025)