GST not exempt on accommodation rented for commercial purposes of accommodating students

In re Aluri Krishna Prasad (GST AAAR Andhra Pradesh)

In this case The agreement between the appellant and the lessee is on built up area basis and not on the basis of unit cost of accommodation and hence, it cannot be treated as given for residential dwelling. The appellant is not extending accommodation to the students but to the lessee to whom the building is given on rent is providing accommodation to the students.

AAR ruled that unless the twin conditions of ‘renting of residenti

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