Sri. Taghar Vasudeva Ambrish Vs AAAR Karnataka
Date: February 7, 2022
Subject Matter
Sub-renting, matching that of hotel rooms with attached bathrooms falls under the ambit of residential dwelling. No GST. AAAR ruling set-aside.
Summary
The twin questions which need to be answered in order to ascertain whether the service provided by the petitioner is covered under exemption notification are: (i) What is being rented? (ii) The purpose for which the residence is used for. Firstly, th…
In this writ petition, the solitary question which arises for consideration is whether the service provided by petitioner i.e., leasing of residential premises as hostel to students and working professionals is covered under Entry 13 of Notification No.9/2017 dated 28.09.2017 namely ‘Services by way of renting of residential dwelling for use as residence’ issued under Integrated Goods…