No GST Leviable on Hostels as it Comes under Purview of ‘Residential Dwelling For Use as Residence’ : Madras HC [Read Order]

Exemption from GST is contingent upon the residential nature of the end-use, rather than the property's nature or the service provider's business.
GST - Hostels - Residential Dwelling For Use as Residence - Madras HC - taxscan

The Madras High Court has ruled that Goods and Services Tax ( GST ) shall not be levied on hostels as it comes under the purview of ‘Residential Dwelling For Use as Residence’ under Entry Nos.12 and 14 of the Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017. The bench of Justice Krishnan Ramasamy…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1199 + GST for 1 year

Subscribe Now