https://www.taxtmi.com/caselaws?id=446466 The AAR Rajasthan ruled that a residential property leased for commercial use does not qualify as a "residential dwelling" under GST notification No. 05/2022. The property was leased to establish a branch office, making it commercial in nature despite its original residential classification. The lessor must pay 18% GST on forward charge basis under tariff heading 997212. The lessee is not liable for GST under reverse charge mechanism. The ruling emphasized that the actual purpose of use and intended length of stay are key factors in determining whether a property qualifies as residential dwelling for GST exemption purposes. en-us Wed, 29 Nov 2023 00:00:00 +0530 Wed, 23 Apr 2025 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446466 The AAR Rajasthan ruled that a residential property leased for commercial use does not qualify as a "residential dwelling" under GST notification No. 05/2022. The property was leased to establish a branch office, making it commercial in nature despite its original residential classification. The lessor must pay 18% GST on forward charge basis under tariff heading 997212. The lessee is not liable for GST under reverse charge mechanism. The ruling emphasized that the actual purpose of use and intended length of stay are key factors in determining whether a property qualifies as residential dwelling for GST exemption purposes. Case-Laws GST Wed, 29 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446466