No GST on right given for further sub-letting of property for residential purpose

In re Complete Solutions Service Apartment Pvt. Ltd (GST AAR Haryana) Question: Whether the Residential Dwelling Unit taken on Lease from Various Individuals/Owners for Sub Leasing the same Residential Dwelling unit to Corporates as well as Individuals for Residential Purposes along with various amenities such as Furniture, Appliance, Cleaning, Security, Pest Control, AC Service etc. is Exempt Supply as per the Entry No. 12 of Notification No. 12/2017- Central Tax (Pate) dated 28th June 2017. Ruling: it is understood that the First Lease agreement between the owner and the applicant is in the ...