https://www.taxtmi.com/caselaws?id=446826 AAR Karnataka ruled that renting bed spaces to students and working women with mandatory amenities like food, furniture, and cleaning services does not qualify as "residential dwelling" exemption under GST Notification 12/2017. The accommodation lacks individual kitchens and permanent stay characteristics, resembling paid guest house services. The service attracts 12% GST under SAC 996311 as accommodation with housekeeping services. The applicant can claim input tax credit subject to statutory conditions under CGST Act sections 16-17. en-us Thu, 16 Nov 2023 00:00:00 +0530 Wed, 23 Apr 2025 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446826 AAR Karnataka ruled that renting bed spaces to students and working women with mandatory amenities like food, furniture, and cleaning services does not qualify as "residential dwelling" exemption under GST Notification 12/2017. The accommodation lacks individual kitchens and permanent stay characteristics, resembling paid guest house services. The service attracts 12% GST under SAC 996311 as accommodation with housekeeping services. The applicant can claim input tax credit subject to statutory conditions under CGST Act sections 16-17. Case-Laws GST Thu, 16 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446826