Lease of residential premises as hostel is exempt from GST: Karnataka High Court

The Court held that leasing residential premises as a hostel to students and working professionals is covered under the GST exemption - 'Services by way of renting of residential dwelling for use as residence'.

The Karnataka High Court recently held that the service of leasing of residential property as a hostel for students and working professionals is exempt from payment of Goods and Services Tax [Taghar Vasudeva Ambrish v. Appellate Authority for Advance Ruling, Karnataka and Ors].

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