https://www.taxtmi.com/caselaws?id=782155 AAR held that renting of residential dwellings by various unregistered landlords to the applicant, a registered person, constitutes a taxable supply of services to the applicant under GST. The employer-employee relationship applies only to the subsequent provision of accommodation by the applicant to its employees and does not alter the independent landlord-applicant transaction. As the applicant is a registered entity (not a proprietorship), the exemption for residential dwelling renting is inapplicable, and GST is payable under reverse charge on the rent. AAR further held that ITC of GST paid under reverse charge is not available, as the corresponding outward supply to employees is exempt. en-us Wed, 27 Aug 2025 00:00:00 +0530 Tue, 25 Nov 2025 08:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782155 AAR held that renting of residential dwellings by various unregistered landlords to the applicant, a registered person, constitutes a taxable supply of services to the applicant under GST. The employer-employee relationship applies only to the subsequent provision of accommodation by the applicant to its employees and does not alter the independent landlord-applicant transaction. As the applicant is a registered entity (not a proprietorship), the exemption for residential dwelling renting is inapplicable, and GST is payable under reverse charge on the rent. AAR further held that ITC of GST paid under reverse charge is not available, as the corresponding outward supply to employees is exempt. Case-Laws GST Wed, 27 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782155