Court Rules Student Hostels Qualify for GST Exemption as Residential Premises, Clarifying 'Residence' and 'Dwelling' Terms.

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....Exemption from GST - leasing of residential premises as hostel to students and working professionals - It evident that the expression 'residence' and 'dwelling' have more or less the connotation in common parlance and therefore, no different meaning can be assigned to the expression 'residential dwelling' and it cannot be held that the same does not include hostel which used for residential purposes by students or working women. - The petitioner is held entitled to benefit of exemption notification. - HC....