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GST on renting of residential dwellings along with amenities to students & working women
Case Law Details
- Case Name
- In re Deeksha Sanjay (GST AAR Karnataka)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Karnataka, Advance Rulings
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In re Deeksha Sanjay (GST AAR Karnataka)
The Authority for Advance Ruling (AAR) in Karnataka recently addressed the GST implications of renting residential dwellings to students and working women, along with various amenities and facilities. The case in question is titled In re Deeksha Sanjay, and it sought clarification on three key aspects:
a. Whether renting residential dwellings along with amenities is exempt under entry No.12 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017.
b. If not exempt, what is the applicable GST rate?
c. Can the applicant claim Input Tax Credit (ITC) ...



