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Issue of the levy of GST on residential accommodation should be viewed from the perspective of the recipient of service
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF THAI MOOKAMBIKAA LADIES HOSTEL V/s UNION OF INDIA, decided on 22-3-2024
👉 Issue:-
✔️ Can the assessee get any exemption benefit if they are running private ladies hostels by providing residential accommodation?
👉 The Hon’ble High Court Judgement:-
✔️ Running private ladies hostels by providing residential accommodation and food to college students and working women on monthly basis with reasonable tariffs was exclusively for residential purpose; condition prescribed to claim exemption, viz., ‘residential dwelling for use as residence’ has been fulfilled and, hence, said services are covered under Entry Nos.12 and 14 of Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017 and, hence, exempted from levy of GST.
Section 11 of Central Goods and Services Tax Act, 2017
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