https://www.taxtmi.com/manuals?id=5054 The term Residential dwelling is absent from the CGST Act and is to be read in ordinary trade parlance: a house, apartment or structure used as a place of habitation. Administrative guidance treats residential dwelling as residential accommodation but excludes hotels, motels, inns, guest houses, campsites, lodges, house boats and similar places meant for temporary stay. Consequently, long-term residential accommodation, including student hostels used for residence, is captured by the concept, while transient lodging is excluded. en-us Fri, 13 Sep 2024 17:12:00 +0530 Wed, 11 Jun 2025 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5054 The term Residential dwelling is absent from the CGST Act and is to be read in ordinary trade parlance: a house, apartment or structure used as a place of habitation. Administrative guidance treats residential dwelling as residential accommodation but excludes hotels, motels, inns, guest houses, campsites, lodges, house boats and similar places meant for temporary stay. Consequently, long-term residential accommodation, including student hostels used for residence, is captured by the concept, while transient lodging is excluded. Manuals Income Tax Fri, 13 Sep 2024 17:12:00 +0530 https://www.taxtmi.com/manuals?id=5054