No GST on Renting Of Residential accommodation for Personal Use: Delhi High Court

 624 total views

No GST on Renting Of Residential accommodation for Personal Use: Delhi High Court

 

Delhi HC in the case of SEEMA GUPTA VS UOI had held that no GST is applicable on the renting of residential accommodation for personal use.

Revenue admitted that the impugned Notification has failed to differentiate between the premises taken on rent for personal use and taken on rent for business and that further steps would be taken to suitably modify the exemption notification.

 

The revenue further undertook that in the meantime the residential accommodation taken on rent for personal use will be treated as exempt.

And Hon’ble Delhi High Court bound the Central Government and Government of NCT of Delhi, by this undertaking that they will levy and collect GST only in those cases wherein the residential accommodation is taken on rent by the registered person in the course or furtherance of its business.

 

The copy of the order is as under:

 

No GST on Renting Of Residential accommodation for Personal Use: Delhi High Court

Leave a Comment

Your email address will not be published.