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PG/Hostel Rent Not GST Exempt: Services Don't Qualify as Residential Dwelling Use for Residence Purposes.

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....Exemption from GST - residential dwelling or not - PG/Hostel Rent paid by inhabitants - PG/Hostel Rent paid by inhabitants do not qualify for GST exemption, as the services provided by applicant are not akin to renting of residential dwelling for use as residence. - AAR....

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