https://www.taxtmi.com/article/detailed?id=15629 Renting for use as residence is exempt under Entry 13 based on the property's use, so hostels and long term PGs qualify regardless of the lessee's identity. GST paid on such renting before 18 July 2022 is taxable without legal authority and subject to refund; the 2022 amendment excluding registered lessees does not apply retrospectively. The post amendment imposition of reverse charge on registered lessees while onward supplies remain exempt creates an input-output taxability mismatch and blocks input tax credit. en-us Thu, 18 Dec 2025 08:03:10 +0530 Thu, 18 Dec 2025 08:03:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15629 Renting for use as residence is exempt under Entry 13 based on the property's use, so hostels and long term PGs qualify regardless of the lessee's identity. GST paid on such renting before 18 July 2022 is taxable without legal authority and subject to refund; the 2022 amendment excluding registered lessees does not apply retrospectively. The post amendment imposition of reverse charge on registered lessees while onward supplies remain exempt creates an input-output taxability mismatch and blocks input tax credit. Articles Goods and Services Tax - GST Thu, 18 Dec 2025 08:03:10 +0530 https://www.taxtmi.com/article/detailed?id=15629