Case LawOrder No. 13/WBAAR/2019-20
Borbheta Estate Pvt Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- June 27, 2019
- Type:
- Advance Ruling
Subject
Renting a residential property to a Company for residential purpose is exempt
Exemption
Summary
Whether renting a residential property to a company for residential purpose is exempt? The dwelling unit rented to M/s Larsen & Toubro Ltd is a flat in the housing complex named South City. The South City Apartment Owners’ Association certi…
Judgement
1.1 The Applicant is inter alia renting dwelling units. He seeks a ruling on whether the supplier is liable to pay GST on such supply even if the recipient is using the dwelling unit for residential purpose. 1.2 Advance Ruling is admissible under Section 97(2)(e) of the GST Act. The Applicant states that the question raised in the Application has neither been decided by nor is pending before any a…