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Supreme Court: Hostel Rooms for Students Qualify as Residential Dwellings, GST Exempt

  • The Supreme Court ruled that properties sub-let as hostels for long-term student stays qualify as residential dwellings.
  • Rent from such properties is exempt from GST.
  • The GST exemption applies even if the rent is paid by a registered person, provided the property is used for their own residence and rented in a personal capacity.

Source: vaishlaw.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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