https://www.taxtmi.com/caselaws?id=782965 A residential property used for long-term accommodation of students and working women was treated as a residential dwelling under GST, with the meaning drawn from common parlance because the term was not defined in the regime. Exemption under Entry 13 of Notification No. 9/2017-Integrated Tax (Rate) was held to apply to renting of a residential dwelling for use as residence, because the condition depends on the character and use of the property rather than on whether the immediate lessee personally occupies it. The notification was read as activity-specific, so leasing to an aggregator that sub-lets the premises for residential occupation did not defeat the exemption. The result was that GST was not payable on the rent for the relevant period. en-us Thu, 04 Dec 2025 00:00:00 +0530 Thu, 11 Jun 2026 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782965 A residential property used for long-term accommodation of students and working women was treated as a residential dwelling under GST, with the meaning drawn from common parlance because the term was not defined in the regime. Exemption under Entry 13 of Notification No. 9/2017-Integrated Tax (Rate) was held to apply to renting of a residential dwelling for use as residence, because the condition depends on the character and use of the property rather than on whether the immediate lessee personally occupies it. The notification was read as activity-specific, so leasing to an aggregator that sub-lets the premises for residential occupation did not defeat the exemption. The result was that GST was not payable on the rent for the relevant period. Case-Laws GST Thu, 04 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782965