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Fate of Hostels-Residential Dwelling or not?


residential or dwelling hotel or hostel

nicely deliberated issue.
i would like to add few points:
people who got exemption allowed by the HC could not think of this harrasment by the council.
had hey argued that hostel accomodation is neither residential dwelling unit renting nor hoteling or lodging.

its altogether different activity.it can no be equated with the hotel even by the circular dt 12 feb 2018 bearing no 354 or otherwise also.

exemption of residential renting is qua service and not qua person.

the students or maximum the working women stay normally in the hostel. the general trade parlance says so. the courts also ask to consider the normally understood or adopted meaning of the term . the stay is pretty longer period than what is in hotel.here the purpose is providing or helping in the education activity which presntly out of purview of gst.

residential aspect is common but nt the purpose of activity or the use by the supply receiver. hence in my view the activity of leasing hostel is not that of leasing rooms in hotels or guest house and also not even the residential renting which was heither to exempt if provided to registered persons.

residential renting can be for use by a family or group of people and they are naturally not the students.

please also refer 2021 tiol 156 sc misc

Navin Khandelwal 14/07/2022

 

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