https://www.taxtmi.com/forum/issue?id=116664 Renting immovable property to an educational institution for use as a student hostel qualifies as a supply in the course or furtherance of business and is taxable under GST absent a specific exemption; the residential unit exemption does not apply to hostel use. A service tax-era decision (Singhania Enterprises v. Commissioner of Central Excise, Raipur) is cited as supportive authority. en-us Thu, 27 Aug 2020 14:48:19 +0530 Thu, 23 Jan 2025 15:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116664 Renting immovable property to an educational institution for use as a student hostel qualifies as a supply in the course or furtherance of business and is taxable under GST absent a specific exemption; the residential unit exemption does not apply to hostel use. A service tax-era decision (Singhania Enterprises v. Commissioner of Central Excise, Raipur) is cited as supportive authority. Discussion-Forum GST Thu, 27 Aug 2020 14:48:19 +0530 https://www.taxtmi.com/forum/issue?id=116664