TMI Blog2019 (6) TMI 1340X X X X Extracts X X X X X X X X Extracts X X X X ..... tial flat and cannot be used for any other purpose. The said association further confirms that an employee of M/s. Larsen Toubro Ltd is staying at the flat. The Applicant s service is classifiable as rental or leasing service involving own/leased residential property (SAC 997211). Applicability of Sl No. 12 of the Exemption Notification depends upon whether the dwelling unit is used as residence. It appears from the documents produced that all the above dwelling units are being used for residence, 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting dwelling units. He seeks a ruling on whether the supplier is liable to pay GST on such supply even if the recipient is using the dwelling unit for residential purpose. 1.2 Advance Ruling is admissible under Section 97(2)(d) of the GST Act. The Applicant states that the question raised in the Application has neither been decided by nor is pending before any authority under any provision of the GST Act. The officer concerned from the Revenue has raised no objection to the admission of the Application. 1.3 The Application is, therefore, admitted 2. Submissions of the Applicant 2.1. The Applicant, according to the Written Submission made at the time of hearing, has executed agreements for leasing/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt owns the flat and it is a residential flat and cannot be used for any other purpose. The said association further confirms that an employee of M/s. Larsen Toubro Ltd is staying at the flat. 4.2. The Applicant s service is classifiable as rental or leasing service involving own/leased residential property (SAC 997211). Applicability of Sl No. 12 of the Exemption Notification depends upon whether TMI the dwelling unit is used as residence. It appears from the documents produced that all the above dwelling units are being used for residence, 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, exe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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