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    <title>Renting of residential premise for residential use</title>
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    <description>Ancillary amenities provided with rented residential accommodation are independent services and not a naturally bundled composite supply with the renting component. Exemption under the lodging establishment entry depends on the declared per unit tariff being below the prescribed threshold; multiple bedrooms in a single studio may be treated as separate units for calculating that per unit tariff, with Advance Rulings cited for guidance.</description>
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