“Activity Specific, Not Person Specific”: Supreme Court Upholds GST Exemption on Renting of Residential Dwelling to Hostel Aggregators

The Supreme Court of India has dismissed the appeals filed by the State of Karnataka, upholding the decision of the Karnataka High Court that the leasing of residential premises to a lessee for the purpose of using them as a hostel for students and working professionals is exempt from Goods and Services Tax (GST). The

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