Residential accommodations attracts GST? An analysis with case law

CS Lalit Rajput | Last updated: 06 October 2022

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This article analyses a Karnataka Authority for Advance Ruling (AAR) case concerning GST applicability on sub-leasing of residential properties. The ruling clarifies that if a group of lessors collectively lease a residential complex to a company, which then sub-leases it to students, GST is applicable on the lease service provided by the lessors to the company. The exemption for 'renting of residential dwelling for use as residence' was deemed not applicable in this specific scenario.

*(AAR - Authority for Advance Ruling - Karnataka) Advance Ruling No. KAR ADRG 17/2020, Dated 23rd March, 2020 Clarification required to be sought 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. ? Whether the lease service falls under the Exempti

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1 Year PLAN

1999

(Excl. of GST ₹359)

BEST VALUE

2 Years PLAN

3499

(Excl. of GST ₹629)

3 Months PLAN

999

(Excl. of GST ₹179)

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About the Author

CS Lalit Rajput

Company Secretary

Company Secretary having 8+ years of post qualification experience in the Compliance Management Services industry by serving Corporates including Listed Companies, Corporate Secretarial Firms and LLP. Have a keen interest in the Corporate Governance and Compliance Management and the soaring craving to learn everyday. A ... Read more

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