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The Telangana AAR in the ruling No. TSAAR Order No. 05/2024has ruled that GST is payable for providing renting services for buildings which is provided to the Government Social Welfare College Boys Hostel wherein the applicant is providing renting of buildings to GHMC and municipalities, and further, there is no direct nexus between the services provided by the applicant and the functions discharged by the Government Social Welfare College Boys Hostel under Article 243W of the Constitution and hence the applicant is not eligible for this exemption.