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Renting of Residential Property–No peace of mind

dwelling unit exemption

nicely brought out issues and repurcussions of the stand taken by the great council. issues brought by you regarding credit and cross billings et are the gst generated evils in every case otherwise.

please refer the supreme court decision in case of govt of krla vs mother sperior adoration 2021 TIOL 156 Sc MISC.

in my view karnatka high court judjement should be taken as saying that the ultimate use of property is for residence that is important.

there is a signal that court might have thought that the in between chain person who took it on lease has furthur leased it or sub let it without the modification in the activity or its purpose as such.

ultimaly if you carefully see the exemption entry in 12 in 12/2017 the use as residence is important and the same is not deleted while amending it from 18 july 2022 when it is being taxed if receiver is a registers person.

this residential room renting will include the hostel room also as correctly held by the karnatka high court in the issue impugned before it.

Navin Khandelwal 01/08/2022



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