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GST - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Levy of GST on supply - renting of residential house to ...


Renting Residential Property to Businesses Subject to GST; Residential Leasing Exempt under SI No. 12 of Exemption Notification.

June 28, 2019

Case Laws     GST     AAR

Levy of GST on supply - renting of residential house to commercial concern - irrespective of whether they are let out to individuals or a commercial entity. The Applicant’s service of renting/leasing out the dwelling units for residential purpose is, therefore, exempt under SI No. 12 of the Exemption Notification.

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