2023 (12) TMI 516 - SCH - GST

Exemption from GST - leasing of residential premises as hostel to students and working professionals - it was held by High Court that The service provided by the petitioner i.e., leasing out 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 the Act. The petitioner is held entitled to benefit of exemption notification. HELD THAT - Leave granted. List on 24.01.2024.

Summary

The Supreme Court of India in Citation 2023 (12) TMI 516 - SC Order, with Hon'ble Mr. Justice Aniruddha Bose and Hon'ble Mr. Justice Augustine George Masih presiding, granted condonation of delay and leave for the case. The next hearing is scheduled for 24.01.2024.