No GST on Renting of Residential Accomodation For Personal Use

Seema Gupta Vs Union Of India & Ors. (Delhi High Court) HC held that renting of a residential dwelling by a proprietor of a registered proprietorship firm, who rents it in his/her own personal capacity for use as his/her own residence as well as not for use in the course or furtherance of business of his/her proprietorship firm and such renting is on his/her own account and not that of proprietorship firm shall be exempt from GST FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT Present writ petition has been filed challenging Clause (A)(b) of the Notification No.04/2022-Central Tax (R...