No GST exemption on leasing of immovable property in the nature of hotel, inn, guest house

In re Sri. Taghar Vasudeva Ambrish (GST AAR Karnataka) 1. Whether exemption prescribed under entry number 13 of notification no. 9/2017- integrated tax (rate) dated. 28th June, 2017 can be sought and the lessors (here Ambrish Vasudeva and 4 others) need not charge GST while issuing the invoice for the lease service to m/s. Dtwelve Spaces Pvt. ltd.? This is related to “renting of residential dwelling “for use as residence”. The contract of the applicant group with the Company is verified and found that what is given is an immovable property consisting of only rooms with attach...