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No GST on Renting of Residential Accomodation For Personal Use
Case Law Details
- Case Name
- Seema Gupta Vs Union Of India & Ors. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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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.04/20...
