Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Exemption from GST - residential dwelling or not - PG/Hostel ...

GST

July 21, 2023

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

 

View Source

 


 

You may also like:

  1. Input tax credit - GST paid for hotel stay in case of rent free hotel accommodation provided to employees of the Applicant - ITC is not available in view of section 17(5)(g)

  2. Construction service or girls hostel - The hostel for girls can neither be covered under the category of Commercial Construction nor under the category of Residential...

  3. Exemption from service tax - renting - The petitioner being a University recognized under the provisions of the UGC Act, 1956, has to be construed as an “educational...

  4. Exemption from GST - hostel accommodation extended by the Applicant hostel - accommodation services provided to students and working women - unless the twin conditions...

  5. Exemption from GST - leasing of residential premises as hostel to students and working professionals - It evident that the expression 'residence' and 'dwelling' have...

  6. Levy of Service Tax - Renting of Immovable Property Service - renting of quarters by the Appellant to the employees of the contractors for residential purposes - Not...

  7. Exemption from GST - renting of residential dwelling to the students and working women for residential purpose - the service provided by applicant are unit accommodation...

  8. Classification of product - rate of tax - Energy-G premium oil - Correct HSN Code of "Energy-G premium Oil" is HSN 1518

  9. Refund of Service Tax - input services used for export of goods - service tax paid by MIAPL is under category which was not classified under Notification 17/2009-ST -...

  10. Denial of cenvat credit of service tax paid on outward freight - restriction is related to finished goods only - ST paid on outward transportation of inputs and capital...

 

Quick Updates:Latest Updates