https://www.taxtmi.com/caselaws?id=782538 HC held that rent received from leasing residential premises used as hostels for students, teachers and staff qualifies as "renting of residential dwelling for use as residence" under Entry 13 of Notification 9/2017, and is therefore exempt from GST. Relying on its earlier Division Bench ruling on the same notification, HC concluded that such rental income is not exigible to GST. Consequently, the impugned order rejecting the exemption and refund was quashed. The matter was remitted to the tax authorities with a direction to reconsider the petitioner's refund application afresh within a stipulated period, in accordance with the exemption. en-us Wed, 05 Nov 2025 00:00:00 +0530 Mon, 01 Dec 2025 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782538 HC held that rent received from leasing residential premises used as hostels for students, teachers and staff qualifies as "renting of residential dwelling for use as residence" under Entry 13 of Notification 9/2017, and is therefore exempt from GST. Relying on its earlier Division Bench ruling on the same notification, HC concluded that such rental income is not exigible to GST. Consequently, the impugned order rejecting the exemption and refund was quashed. The matter was remitted to the tax authorities with a direction to reconsider the petitioner's refund application afresh within a stipulated period, in accordance with the exemption. Case-Laws GST Wed, 05 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782538