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Renting Residential Property to Businesses Subject to GST; Residential Leasing Exempt under SI No. 12 of Exemption Notification.

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Full Text of the Document

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....Levy of GST on supply - renting of residential house to commercial concern - irrespective of whether they are let out to individuals or a commercial entity. The Applicant’s service of renting/leasing out the dwelling units for residential purpose is, therefore, exempt under SI No. 12 of the Exemption Notification.....

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