GST leviable on rental income received by letting out hotel premises to Police Department

IQBAL Mubarik Vs U.T of Jammu & Kashmir (Jammu & Kashmir High Court) Jammu Kashmir High Court held that GST is leviable on rental income received by renting out hotel premises to the Police Department of Government of Jammu and Kashmir. Thus, Department of Home directed to reimburse the GST amount. Facts- The petitioner is owner of a hotel premises known by the name of “Hotel Boulevard” situated at Dalgate, Srinagar. The hotel premises owned by the petitioner are rented out to the Police Department of the Government of Jammu and Kashmir for the purpose of accommodating the Central ...