Shanti Prime Publication Pvt. Ltd.
Levy of GST — In the instant case, applicant is seeking a ruling on whether the supplier is liable to pay GST on such supply even if the recipient is using the dwelling unit for residential purpose.
Held that— The Applicant’s service is classifiable as rental or leasing service involving own/leased residential property (SAC 997211). Applicability of Sl No. 12 of the Exemption Notification depends upon whether TMI 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. — Borbheta Estate Pvt. Ltd., In Re…  13 TAXLOK.COM 036 (AAR-WB)