https://www.taxtmi.com/caselaws?id=382263 Renting or leasing dwelling units is exempt from GST when the premises are actually used as a residence under Sl. No. 12 of Notification No. 12/2017-Central Tax (Rate). The decisive factor is the residential use of the dwelling unit, not the commercial status of the recipient. On the documents produced, the units were shown to be occupied for residence, including a flat let to a commercial entity but certified as being used by an employee for residential purposes. Accordingly, the supply of the dwelling units for residential purpose remained exempt and no GST was payable. en-us Thu, 27 Jun 2019 00:00:00 +0530 Sat, 08 Mar 2025 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382263 Renting or leasing dwelling units is exempt from GST when the premises are actually used as a residence under Sl. No. 12 of Notification No. 12/2017-Central Tax (Rate). The decisive factor is the residential use of the dwelling unit, not the commercial status of the recipient. On the documents produced, the units were shown to be occupied for residence, including a flat let to a commercial entity but certified as being used by an employee for residential purposes. Accordingly, the supply of the dwelling units for residential purpose remained exempt and no GST was payable. Case-Laws GST Thu, 27 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382263