{"id":7166,"date":"2025-12-09T17:37:04","date_gmt":"2025-12-09T12:07:04","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=7166"},"modified":"2025-12-09T17:37:04","modified_gmt":"2025-12-09T12:07:04","slug":"gst-exemption-allowed-for-residential-property-used-as-hostel-sc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/gst-exemption-allowed-for-residential-property-used-as-hostel-sc","title":{"rendered":"GST Exemption Allowed for Residential Property Used as Hostel | SC"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000413634\/sc-upholds-hc-ruling-that-residential-property-leased-to-co-for-use-as-hostel-is-eligible-for-gst-exemption\">State of Karnataka vs. Taghar Vasudeva Ambrish (2025) 37 Centax 102 (S.C.)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>J.B. Pardiwala<\/strong> &amp; <strong>K.V. Viswanathan<\/strong>, JJ.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The residential building in Bengaluru, co-owned by the respondent, was leased to a company that sublet rooms as hostels for long-term stays ranging from three to twelve months to students and working professionals. The Authority for Advance Rulings (AAR) and Appellate Authority for Advance Rulings (AAAR) denied exemption under Entry 13 of <a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%209%2F2017%20-%20Integrated%20Tax%20(Rate)&amp;itemType=AP\">Notification No. 9\/2017-Integrated Tax (Rate)<\/a>, dated 28-06-2017, on the ground that the company did not itself use the premises as a residence. The property was used as a residential dwelling through long-term accommodation, and municipal records reflected its residential nature. The matter was accordingly placed before the Hon\u2019ble Supreme Court.<\/p>\n<h2><em>Supreme Court Held<\/em><\/h2>\n<p>The Hon\u2019ble Supreme Court held that the property qualified as a residential dwelling since the accommodation was for long-term stays and municipal records confirmed its residential nature. The court observed that the condition of \u2018use as residence\u2019 under Entry 13 of <a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%209%2F2017%20-%20Integrated%20Tax%20(Rate)&amp;itemType=AP\">Notification No. 9\/2017-Integrated Tax (Rate)<\/a>, dated 28-06-2017, was fulfilled through the sub-lessees and did not require the immediate lessee to reside. It held that a narrow interpretation requiring the company itself to reside would defeat the legislative intent of exempting residential use from 18% GST. The exemption under Entry 13 was therefore activity-specific and not person-specific; all three statutory requirements were satisfied, and the department\u2019s appeals were rejected.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li>Bandu Ravji Nikam v. Acharyaratna Deshbushan Shikshan Prasark Mandal \u2014 [W.P. No.4194 of 1989, dated 12-9-2002] \u2014 Referred [Para 11]<\/li>\n<li>CCE v. Allied Air-Conditioning Corpn. \u2014 2006 taxmann.com 753 (SC) \u2014 Referred [Para 12]<\/li>\n<li>CCE v. Parle Exports (P) Ltd. \u2014 1991 taxmann.com 77 (SC) \u2014 Referred [Para 57]<\/li>\n<li>Government of Kerala v. Mother Superior Adoration Convent \u2014 [2021] 126 taxmann.com 68 (SC) \u2014 Referred [Para 22]<\/li>\n<li>Kishore Chandra Singh Deo v. Babu Ganesh Prasad Bhagat \u2014 AIR 1954 SC 316 \u2014 Referred [Para 11]<\/li>\n<li>Mohinder Singh v. State of Haryana \u2014 AIR 1989 SC 1367 \u2014 Referred [Para 12]<\/li>\n<li>Shailesh Dhairyavan v. Mohan Balkrihna Lulla \u2014 (2016) 3 SCC 619 \u2014 Referred [Para 60]<\/li>\n<li>Union of India v. Wood Papers Ltd. \u2014 1991 taxmann.com 77 (SC) \u2014 Referred [Para 55]<\/li>\n<li>Union of India v. Wood Papers Ltd. 1991 taxmann.com 77 (SC) = (1990) 4 SCC 256 \u2014 Followed [Para 55]<\/li>\n<li>Uratemp Ventures Limited v. Collins \u2014 (2001) 3 WLR 806 \u2014 Referred [Para 42]<\/li>\n<li>V.L. Kashyap v. R.P. Puri \u2014 (1976) 12 DLT 369 \u2014 Referred [Para 41]<\/li>\n<\/ul>\n<h2><em>List of Notifications Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%209%2F2017%20-%20Integrated%20Tax%20(Rate)&amp;itemType=AP\">Notification No. 9\/2017 &#8211; Integrated Tax (Rate)<\/a> dated 28.06.2017<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: State of Karnataka vs. Taghar Vasudeva Ambrish (2025) 37 Centax&hellip;<\/p>\n","protected":false},"author":19,"featured_media":7181,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-7166","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - 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