Exemption from GST — The applicant seeks advance ruling on whether she is eligible for the exemption from payment of GST on the monthly rentals received by her on lease of her residential building at Telangana to D-Twelve Spaces Private Limited, as per SI.No.13 of the Notification No.9/2017-IT (Rate) Dated 28-6-2017.

Held that— The classification of service provided by M/s. Lakshmi Tulasi Quality Fuels, is covered under SAC 997212 and hence under entry no.16 of Notification No.8/2017-IT (Rate), Dated 28-6-2017, liable to IGST @ 18%.

The entry No.13 of Notification No.9/2017-IT (Rate) Dated 28-6-2017 - “services by way of renting of residential dwelling for use as residence” is not applicable to the present case on hand.—Lakshmi Tulasi Quality Fuels (Proprietor Dumpala Rama Tulasi), In Re… [2020] 24 TAXLOK.COM 060 (AAR-AP)