Services by way of renting of residential dwelling for use as residence

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... as residence Meanings and Definitions: Section 65B (41) "renting" means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable prope .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on-residential use. Taxability of such bundled services has to be determined in terms of the principles laid down in section 66F of the Act. 4.13.3 Would the nature of renting transactions explained in column 1 of the table below be covered in this negative list entry? 1 2 If….. Then…… (i) a residential house taken on rent is used only or predominantly for commercial or .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X