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    <title>Residential Quarters to Employees</title>
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    <description>Renting of a dwelling used by workers or employees as a residence is exempt under the relevant GST notification; this exemption applies to employer provided residential quarters when occupied as residences and not as guest houses. If quarters are used as guest houses, the residential dwelling exemption does not apply and treatment follows the separate notification entry for such accommodation, which conditions exemption on rents remaining below the specified threshold.</description>
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      <description>Renting of a dwelling used by workers or employees as a residence is exempt under the relevant GST notification; this exemption applies to employer provided residential quarters when occupied as residences and not as guest houses. If quarters are used as guest houses, the residential dwelling exemption does not apply and treatment follows the separate notification entry for such accommodation, which conditions exemption on rents remaining below the specified threshold.</description>
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      <law>GST</law>
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