{"id":73914,"date":"2025-10-03T08:30:38","date_gmt":"2025-10-03T03:00:38","guid":{"rendered":""},"modified":"2025-10-03T08:30:38","modified_gmt":"2025-10-03T03:00:38","slug":"residential-rental-services-fall-under-entry-no-12-n-n-12-2017-article-265-bars-tax-without-law-refund-under-section-54-directed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73914","title":{"rendered":"Residential rental services fall under Entry No.12 N\/N.12 (2017); Article 265 bars tax without law; refund under Section 54 directed"},"content":{"rendered":"<p>Residential rental services fall under Entry No.12 N\/N.12 (2017); Article 265 bars tax without law; refund under Section 54 directed<br \/>Case-Laws<br \/>GST<br \/>The HC allowed the petition: holding that services by way of renting of residential dwellings fall under Entry No.12 of Exemption N\/N.12 (2017), and that Article 265 precludes tax collection without authority of law, the Court found the petitioner paid GST under invoices though no tax was legally exigible. The Court set aside the impugned def<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=93039\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Residential rental services fall under Entry No.12 N\/N.12 (2017); Article 265 bars tax without law; refund under Section 54 directedCase-LawsGSTThe HC allowed the petition: holding that services by way of renting of residential dwellings fall under Entry <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-73914","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73914","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=73914"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73914\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73914"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73914"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73914"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}