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Case Law Details

Case Name : In re Borbheta Estate Pvt Ltd (GST AAR West Bangal)
Appeal Number : Order No. 13/WBAAR/2019-20
Date of Judgement/Order : 27/06/2019
Related Assessment Year :
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In re Borbheta Estate Pvt Ltd (GST AAR West Bangal)

Whether renting a residential property for residential purpose to a company is an exempt supply under GST?

It appears that the dwelling units rented to individuals, as described in the relevant contracts, are meant for residential accommodation. The dwelling unit rented to M/s Larsen & Toubro Ltd is a flat in the housing complex named South City. The South City Apartment Owners’ Association certifies that the Applicant owns the flat and it is a residential flat and cannot be used for any other purpose. The said association further confirms that an employee of M/s Larsen & Toubro Ltd is staying at the flat.

The Applicant’s service is classifiable as rental or leasing service involving own/leased residential property (SAC 997211). Applicability of SI No. 12 of the Exemption Notification depends upon whether the dwelling unit is used as residence. It appears from the documents produced that all the above dwelling units are being used for residence, irrespective of whether they are let out to individuals or a commercial entity. The Applicant’s service of renting/leasing out the dwelling units for residential purpose is, therefore, exempt under SI No. 12 of the Exemption Notification.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, WEST BENGAL

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One Comment

  1. Raju narpande says:

    If any property given to State Govt. offices for rent. can owner of property charge a GST..18% .?. if pending amt. is there from 2011 can he charge. From which date GST started for Rental property. Please Answer

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