Exemption from GST — The applicant states that engaged in the business of providing affordable residential accommodation to students on a long term basis (starting from 3 to 11 months). The applicant has sought advance ruling in respect of the following questions: 1. 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. 2. Whether the lease service falls under the Exemption prescribed and can be described as “Services by way of renting of residential swelling for use as residence”? as listed in the aforesaid Notification. Held that— 1. The exemption prescribed under entry no. 13 of Notification No. 9/2017 - Integrated tax (Rate) dated 28th June 2017 cannot be sought and the lessors (as an entity) have to charge GST while issuing the invoice for the lease services to M/s. DTwelve Spaces Pvt. Ltd, provided they are registered under the GST Act. 2. The lease services does not fall under the exemption “Services by way of renting of residential dwelling for use as residence” as listed in entry 13 of Notification No. 9/2017 - Integrated tax (Rate) dated 28th June 2017. — Sri. Taghar Vasudeva Ambrish, In Re… [2020] 22 TAXLOK.COM 097 (AAR-Karnataka)