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GST - Highlights / Catch Notes

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Exemption from GST - residential dwelling or not - PG/Hostel ...


PG/Hostel Rent Not GST Exempt: Services Don't Qualify as Residential Dwelling Use for Residence Purposes.

July 21, 2023

Case Laws     GST     AAR

Exemption from GST - residential dwelling or not - PG/Hostel Rent paid by inhabitants - PG/Hostel Rent paid by inhabitants do not qualify for GST exemption, as the services provided by applicant are not akin to renting of residential dwelling for use as residence. - AAR

 

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