Hostel leases treated as residential dwelling under Entry 13 of Notification 9/2017, GST exemption applies prospectively only

Hostel leases treated as residential dwelling under Entry 13 of Notification 9/2017, GST exemption applies prospectively onlyCase-LawsGSTSC held that premises leased by Assessee to a company operating hostels for students and working professionals constit

Hostel leases treated as residential dwelling under Entry 13 of Notification 9/2017, GST exemption applies prospectively only
Case-Laws
GST
SC held that premises leased by Assessee to a company operating hostels for students and working professionals constitute a “residential dwelling” under Entry 13 of Notification No. 9/2017-Integrated Tax (Rate). The ultimate use remains residential, and mere commercial terms of lease do not alter its character. GST at 18% on such lease would defeat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =