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of <h1>Understanding GST Exemptions: Residential Rentals and Accommodation Services Explained under Entry 12 and 12A</h1> The exemptions under GST for renting immovable property, specifically focusing on residential dwellings. Entry 12 exempts services for renting residential dwellings for personal residence, excluding registered persons unless rented for personal use. Entry 12A exempts accommodation services valued at 20,000 or less per person monthly, if provided for at least 90 days. Important case laws confirm hostel accommodations for extended stays are exempt, while short-term stays during vacations are not. Notifications clarify GST exemptions for accommodation services, including hostels for students, and outline reverse charge mechanisms for renting immovable properties.
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