{"id":74546,"date":"2025-12-06T08:46:10","date_gmt":"2025-12-06T03:16:10","guid":{"rendered":""},"modified":"2025-12-06T08:46:10","modified_gmt":"2025-12-06T03:16:10","slug":"hostel-leases-treated-as-residential-dwelling-under-entry-13-of-notification-9-2017-gst-exemption-applies-prospectively-only","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74546","title":{"rendered":"Hostel leases treated as residential dwelling under Entry 13 of Notification 9\/2017, GST exemption applies prospectively only"},"content":{"rendered":"<p>Hostel leases treated as residential dwelling under Entry 13 of Notification 9\/2017, GST exemption applies prospectively only<br \/>Case-Laws<br \/>GST<br \/>SC held that premises leased by Assessee to a company operating hostels for students and working professionals constitute a &#8220;residential dwelling&#8221; 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 <\/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=94830\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/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-74546","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74546","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=74546"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74546\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74546"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74546"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74546"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}