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

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