{"id":74508,"date":"2025-12-03T08:57:10","date_gmt":"2025-12-03T03:27:10","guid":{"rendered":""},"modified":"2025-12-03T08:57:10","modified_gmt":"2025-12-03T03:27:10","slug":"gst-on-leasing-co-owned-property-to-company-for-student-housing-exemption-under-entry-12-of-notification-12-2017-denied","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74508","title":{"rendered":"GST on leasing co-owned property to company for student housing, exemption under Entry 12 of Notification 12\/2017 denied"},"content":{"rendered":"<p>GST on leasing co-owned property to company for student housing, exemption under Entry 12 of Notification 12\/2017 denied<br \/>Case-Laws<br \/>GST<br \/>AAR held that the applicant&#39;s leasing of a co-owned property to an unregistered company for providing residential accommodation to students and working professionals is not exempt under Entry 12 of Notification No. 12\/2017-CT (Rate). The property is treated as commercial, and the lessee uses it for commercial purposes (providing accommodation), not as it<\/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=94737\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST on leasing co-owned property to company for student housing, exemption under Entry 12 of Notification 12\/2017 deniedCase-LawsGSTAAR held that the applicant&#8217;s leasing of a co-owned property to an unregistered company for providing residential accommoda<\/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-74508","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74508","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=74508"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74508\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74508"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74508"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74508"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}