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AAR held that the applicant's leasing of a co-owned property to an unregistered company for providing residential accommodation to students and working professionals is not exempt under Entry 12 of Notification No. 12/2017-CT (Rate). The property is treated as commercial, and the lessee uses it for commercial purposes (providing accommodation), not as its own residence in personal capacity, defeating the exemption's intent. The supply is classified under Sl. No. (iii) of Entry 16 of Notification No. 11/2017-CT (Rate) as renting of immovable property and attracts GST at 18%. As the applicant is a registered person, it is liable to discharge GST on such rental income.
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