Residential dwelling - Definition / Legal Terminology - Income Tax

Residential dwelling The term Residential dwelling is nowhere defined under the CGST Act, 2017. Reference is drawn to the definition of the term residence and dwelling given in Black Law Dictionary as under: Residence -Place where one actually lives or has his home; a person s dwelling place or place of habitation; an abode; house where one home is; a dwelling house. Dwelling- The house or other structure in which a person or persons live; a residence; abode; habitation; the apartment or building, or a group of buildings, occupied by a family as a place of residence. Structure used a place of habitation. 2.3.2 Further, as per the Oxford dictionary, the term means a house or an apartment or other places of residence or a place to live in or building or other places to live in . Similarly, as per the Webster dictionary, it means a shelter (as a house) in which people live . 2.3.3 Based on the interpretation of the above definitions, it is evident that the expression residence and dwelling have more or less the connotation in common parlance and therefore, no different meaning can be assigned to the expression residential dwelling . Thus, it cannot be held that the same does not include hostels which is used for residential purposes by students. [ M/s. Maharashtra Jain Education Society - 2024 (8) TMI 294 - AAR, Maharashtra ] As per definition to the definition provided in Para 4.13.1 of Taxation of Services: An Education Guide dated 20 June 2012 issued by the Central Board of Indirect Taxes ( CBIC) under the Service Tax regime. The relevant extract of the same is reproduced below:- 4.13.1 What is a residential dwelling? The phrase residential dwelling has not been defined in the Act. It has therefore to be interpreted in terms of the normal trade parlance as per which it is any residential accommodation, but does not include hotel, motel, inn, guest house, campsite, lodge, house boat, or like places meant for temporary stay. The above guide provides that a residential dwelling means a residential accommodation, but it does not include temporary stays in hotel, motel, inn, guest house, campsite, lodge, house boat or similar places. Thus, it can be inferred that any residential accommodation used for long term stays can be considered as residential dwelling.