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GST - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

Exemption from payment of GST - Renting of accommodation service ...

Case Laws     GST

July 17, 2020

Exemption from payment of GST - Renting of accommodation service - Though the applicant claims that she has rented out residential dwelling for use as residence, it appears that the premise is a non-residential property. Considering the number of rooms and amenities provided in it, boarding and hospitality services extended to the inmates and all the clauses of the agreements discussed above, it appears that the building was constructed for the purpose of running a lodge house.

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