https://www.taxtmi.com/caselaws?id=394785 Renting or leasing of immovable property under a single contract for business use was treated as a taxable supply of services under GST, as the pooling of multiple lessors did not change the character of the transaction and individual invoicing was not determinative. The exemption for renting of a residential dwelling applied only where both the premises and their actual use satisfied the statutory requirement of use as residence. Because the accommodation was found to be hotel-like rather than a residential dwelling, the exemption was unavailable and GST was payable on the lease services. en-us Mon, 23 Mar 2020 00:00:00 +0530 Fri, 30 Oct 2020 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394785 Renting or leasing of immovable property under a single contract for business use was treated as a taxable supply of services under GST, as the pooling of multiple lessors did not change the character of the transaction and individual invoicing was not determinative. The exemption for renting of a residential dwelling applied only where both the premises and their actual use satisfied the statutory requirement of use as residence. Because the accommodation was found to be hotel-like rather than a residential dwelling, the exemption was unavailable and GST was payable on the lease services. Case-Laws GST Mon, 23 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394785