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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Exemption for renting of residential dwelling expanded to cover low value, long term accommodations with retrospective regularisation.</h1> Entry 12 exempts renting of residential dwelling for use as residence with limited exceptions where a registered person rents in personal capacity on own account; it excludes student residences, hostels, camps and paying-guest accommodations. Entry 12A (Notification No. 04/2024) adds an exemption for accommodation services meeting a value-based threshold and a minimum continuous-period requirement. The GST Council and notification provided retrospective regularisation for past supplies that meet Entry 12A conditions. Renting of non-residential immovable property is subject to reverse charge rules.

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