https://www.taxtmi.com/caselaws?id=782766 AAR (Guj) held that the applicant's leasing of a commercially classified property to an unregistered lessee for providing long-term accommodation to students and working professionals does not qualify as exempt "renting of residential dwelling for use as residence" under Entry 12 of Notification No. 12/2017-CT (Rate). The lessee was not using the premises as its own residence but for a commercial activity of supplying accommodation, defeating the exemption's personal residential-use requirement. The supply was classified under Sl. No. 16(iii) of Notification No. 11/2017-CGST (Rate) as renting of immovable property, taxable at 18%. Being registered under GST, the applicant is liable to discharge GST on such rental income. en-us Wed, 19 Nov 2025 00:00:00 +0530 Wed, 03 Dec 2025 08:57:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782766 AAR (Guj) held that the applicant's leasing of a commercially classified property to an unregistered lessee for providing long-term accommodation to students and working professionals does not qualify as exempt "renting of residential dwelling for use as residence" under Entry 12 of Notification No. 12/2017-CT (Rate). The lessee was not using the premises as its own residence but for a commercial activity of supplying accommodation, defeating the exemption's personal residential-use requirement. The supply was classified under Sl. No. 16(iii) of Notification No. 11/2017-CGST (Rate) as renting of immovable property, taxable at 18%. Being registered under GST, the applicant is liable to discharge GST on such rental income. Case-Laws GST Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782766