https://www.taxtmi.com/article/detailed?id=15677 Leasing residential premises to an aggregator who sub lets them as long term hostels qualifies for exemption under Entry 13 of Notification No. 9/2017 as services by way of renting of residential dwelling for use as residence; "residential dwelling" includes hostel accommodation in common parlance and under the CBIC Education Guide, and Entry 13 does not require the immediate lessee to personally occupy the premises. en-us Tue, 30 Dec 2025 09:34:51 +0530 Tue, 30 Dec 2025 09:34:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15677 Leasing residential premises to an aggregator who sub lets them as long term hostels qualifies for exemption under Entry 13 of Notification No. 9/2017 as services by way of renting of residential dwelling for use as residence; "residential dwelling" includes hostel accommodation in common parlance and under the CBIC Education Guide, and Entry 13 does not require the immediate lessee to personally occupy the premises. Articles Goods and Services Tax - GST Tue, 30 Dec 2025 09:34:51 +0530 https://www.taxtmi.com/article/detailed?id=15677