https://www.taxtmi.com/caselaws?id=750774 The dominant issue was whether letting out hostel rooms to unregistered girl students and working women constitutes "renting of residential dwelling for use as residence" exempt under Entry 12 (and allied entries) of Notification No. 12/2017-Central Tax (Rate). The HC held that end-use by the occupants governs exemption, not the nature of the premises or the service-provider's business; hostel rooms used for sleeping, eating and other residential activities qualify as "residential dwelling" even with common facilities, applying purposive interpretation of exemption notifications. Consequently, the accommodation service was held exempt and the adverse advance ruling orders were set aside, allowing the petitions. en-us Fri, 22 Mar 2024 00:00:00 +0530 Mon, 29 Dec 2025 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750774 The dominant issue was whether letting out hostel rooms to unregistered girl students and working women constitutes "renting of residential dwelling for use as residence" exempt under Entry 12 (and allied entries) of Notification No. 12/2017-Central Tax (Rate). The HC held that end-use by the occupants governs exemption, not the nature of the premises or the service-provider's business; hostel rooms used for sleeping, eating and other residential activities qualify as "residential dwelling" even with common facilities, applying purposive interpretation of exemption notifications. Consequently, the accommodation service was held exempt and the adverse advance ruling orders were set aside, allowing the petitions. Case-Laws GST Fri, 22 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750774