https://www.taxtmi.com/caselaws?id=418529 Leasing of residential premises used as hostel accommodation for students and working professionals falls within the exemption for renting of a residential dwelling for use as residence under Entry 13 of Notification No. 9/2017-Integrated Tax (Rate). The term "residential dwelling" is not statutorily defined and is to be understood in common parlance; on that basis, long-term accommodation used for sleeping, eating and residence qualifies. The notification does not require the lessee to personally occupy the premises as a residence, and commercial registration or trade licence particulars of the lessee are irrelevant to the exemption. en-us Mon, 07 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418529 Leasing of residential premises used as hostel accommodation for students and working professionals falls within the exemption for renting of a residential dwelling for use as residence under Entry 13 of Notification No. 9/2017-Integrated Tax (Rate). The term "residential dwelling" is not statutorily defined and is to be understood in common parlance; on that basis, long-term accommodation used for sleeping, eating and residence qualifies. The notification does not require the lessee to personally occupy the premises as a residence, and commercial registration or trade licence particulars of the lessee are irrelevant to the exemption. Case-Laws GST Mon, 07 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418529