CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
SC held that premises leased by Assessee to a company operating hostels for students and working professionals constitute a "residential dwelling" under Entry 13 of Notification No. 9/2017-Integrated Tax (Rate). The ultimate use remains residential, and mere commercial terms of lease do not alter its character. GST at 18% on such lease would defeat the legislative intent of exempting residential use. SC further held that the 2022 amendment withdrawing exemption where premises are rented to a registered person cannot be applied retrospectively. The Explanation to the Notification clarifies that exemption continues where used for own residence, even if rent is paid by a registered person. Appeals by Revenue were dismissed.
SC held that premises leased by Assessee to a company operating hostels for students and working professionals constitute a "residential dwelling" under Entry 13 of Notification No. 9/2017-Integrated Tax (Rate). The ultimate use remains residential, and mere commercial terms of lease do not alter its character. GST at 18% on such lease would defeat the legislative intent of exempting residential use. SC further held that the 2022 amendment withdrawing exemption where premises are rented to a registered person cannot be applied retrospectively. The Explanation to the Notification clarifies that exemption continues where used for own residence, even if rent is paid by a registered person. Appeals by Revenue were dismissed.
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