The GST-Authority for Advance Ruling (GST-AAR), Karnataka bench examined the GST implications of renting residential accommodation to students and working women. Deeksha Sanjay, a proprietor engaged in the business of renting residential dwellings, sought a ruling on whether the renting of residential dwellings along with amenities would be exempt under Entry No 12 of Notification No.12/2017. The AAR held that the provision of accommodation and services is subject to GST at 12%. Input tax credit can be claimed for providing taxable services.
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