https://www.taxtmi.com/article/detailed?id=10277 Interpretation turned on whether renting premises operated as a hostel for students and working women constitutes renting of a residential dwelling for use as residence under Entry 13; administrative guidance and prior authority support that premises used for eating, sleeping and living qualify as residential accommodation, and the exemption does not require the lessee to be an occupant owner, so renting such hostel premises falls within the Entry 13 IGST exemption. en-us Fri, 18 Feb 2022 11:14:46 +0530 Fri, 18 Feb 2022 11:14:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10277 Interpretation turned on whether renting premises operated as a hostel for students and working women constitutes renting of a residential dwelling for use as residence under Entry 13; administrative guidance and prior authority support that premises used for eating, sleeping and living qualify as residential accommodation, and the exemption does not require the lessee to be an occupant owner, so renting such hostel premises falls within the Entry 13 IGST exemption. Articles Goods and Services Tax - GST Fri, 18 Feb 2022 11:14:46 +0530 https://www.taxtmi.com/article/detailed?id=10277