Held - In common parlance, ‘residential dwelling’ means any building, structure, or part of the building or structure other than offices or factories, that is used or intended to be used as a home, residence, or sleeping place by one person or by two or more persons maintaining a common household, to the exclusion of all others.

Thus, any residential accommodation meant for long term stay can be referred to as “r.....

Held - The High Court was only dealing the description of services “Services by way of renting of residential dwelling for use as residence” and therefore held that the ultimate usage of the property rented out by the applicant in the hands of the lessee must be seen. We find that this d.....

Held - The issue in controversy relating to Entry 13 of Notification 9/2017 dated 28.06.2017 namely, “service by way of renting of residential dwelling for use as a residence” came up for consideration before the Hon’ble Division Bench of this Court in the case of Taghar Vasudeva A.....

Held: The applicant has submitted that it provides staff quarters to its employees by entering into rental agreements with various unregistered persons for residential dwellings. Thus, there are two transactions involved, the first being the renting of houses by various land lords to the applicant and then le.....

Held - Point 4 (a) of the Lease Agreement entered between the Applicant (Lessor) and Lessee i.e. M/s Back Office IT Solutions Pvt. Ltd. (a company incorporated in India within the meaning of Companies Act, 1956), stipulates that the demised premises shall be used solely for commercial purpose by the lessee i.e. for establishing the branch/office.

Also on perusal of Electricity B.....

Held - GST will be applicable even if the residential property is rented out to a registered person w.e.f. 18th July 2022. Liability to pay GST @ 18% under the reverse charge mechanism will arise on the recipient (tenant), if he is a registered person under GST with no other condition. Further, It may be noted that type or nature/purpose of use of residential dwelling i.e. for residence or otherwise by the recipient, has not been a condition i.....