Residential dwelling: excludes temporary hospitality accommodations and covers long-term residential accommodation, including student hostels used for residence. The term Residential dwelling is absent from the CGST Act and is to be read in ordinary trade parlance: a house, apartment or structure used as a place of habitation. Administrative guidance treats residential dwelling as residential accommodation but excludes hotels, motels, inns, guest houses, campsites, lodges, house boats and similar places meant for temporary stay. Consequently, long-term residential accommodation, including student hostels used for residence, is captured by the concept, while transient lodging is excluded.
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.
Residential dwelling: excludes temporary hospitality accommodations and covers long-term residential accommodation, including student hostels used for residence.
The term Residential dwelling is absent from the CGST Act and is to be read in ordinary trade parlance: a house, apartment or structure used as a place of habitation. Administrative guidance treats residential dwelling as residential accommodation but excludes hotels, motels, inns, guest houses, campsites, lodges, house boats and similar places meant for temporary stay. Consequently, long-term residential accommodation, including student hostels used for residence, is captured by the concept, while transient lodging is excluded.
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