Levy of GST — The issue to be decided in this appeal is whether the activity of leasing of property by the Appellant jointly with four others is exempted from GST by virtue of the exemption in entry No 13 of Notification No. 9/2017-IT (R) dated 28.06.2017.

Held that— We find that the Appellant has constructed the building with the intention of providing hostel accommodation which is more akin to sociable accommodation rather than what is commonly understood as residential accommodation. Therefore, we conclude that the impugned property cannot be termed as “residential dwelling”. Once the impugned property is not a residential dwelling, the exemption under Sl.No.13 of Notification No.9/2017-IT (Rate) dt 28.06.2017 will not apply to the renting/leasing of such property.

We uphold the Advance Ruling No KAR/ADRG 17/2020 dated 23-03-2020—Sri. Taghar Vasudeva Ambrish, In Re…. [2020] 27 TAXLOK.COM 104 (AAAR-Karnataka)