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HC held that rent from leasing residential premises used as hostel accommodation for students, teachers and staff qualifies as 'service by way of renting of residential dwelling for use as residence' under Entry 13 of Notification 9/2017, and is therefore exempt from GST. Relying on a prior Division Bench ruling on identical facts, HC concluded that such receipts are not exigible to GST. Consequently, the impugned refund rejection order dated 10.01.2024 was quashed. The matter was remitted with a direction to the revenue authorities to reconsider the petitioner's refund application afresh within a stipulated period, in accordance with the exemption as interpreted by HC.
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