{"id":74490,"date":"2025-12-01T14:49:41","date_gmt":"2025-12-01T09:19:41","guid":{"rendered":""},"modified":"2025-12-01T14:49:41","modified_gmt":"2025-12-01T09:19:41","slug":"gst-exemption-for-hostel-rentals-under-entry-13-of-notification-9-2017-for-residential-dwelling-use","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74490","title":{"rendered":"GST Exemption for Hostel Rentals Under Entry 13 of Notification 9\/2017 for Residential Dwelling Use"},"content":{"rendered":"<p>GST Exemption for Hostel Rentals Under Entry 13 of Notification 9\/2017 for Residential Dwelling Use<br \/>Case-Laws<br \/>GST<br \/>HC held that rent from leasing residential premises used as hostel accommodation for students, teachers and staff qualifies as &#8220;service by way of renting of residential dwelling for use as residence&#8221; under Entry 13 of Notification 9\/2017, and is therefore exempt from GST. Relying on a prior Division Bench ruling on identical facts, HC concluded that such receipts are not exi<\/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=94659\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST Exemption for Hostel Rentals Under Entry 13 of Notification 9\/2017 for Residential Dwelling UseCase-LawsGSTHC held that rent from leasing residential premises used as hostel accommodation for students, teachers and staff qualifies as &#8220;service by way o<\/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-74490","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74490","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=74490"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74490\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74490"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74490"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74490"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}