SC allows GST Exemption as Hostel Use Qualifies as Residential Dwelling

State of Karnataka & Anr. Vs Taghar Vasudeva Ambrish & Anr. (Supreme Court of India)

The Supreme Court of India heard two connected appeals arising from the judgment of the Karnataka High Court dated 07.02.2022 in Writ Petition No. 14891/2020. The High Court had set aside the ruling of the Appellate Authority for Advance Ruling (AAAR), Karnataka, which denied GST exemption on renting of residential premises used as a hostel. The Supreme Court considered whether GST at 18% was payable by the lessee on the rent paid to the property owner unde

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