GST on renting of residential Dwelling - Logitax

GST on renting of residential Dwelling

Case Details : GST on renting of residential Dwelling

Case Related To : SEEMA GUPTA

Declared By : Delhi - Case Law on 27th September 2022

What Happened Exactly :

  1. In this petition, notification dated 13th July, 2022 which withdraws the exemption granted by a previous Notification dated 28th July, 2017. For renting of residential accommodation to tenants who are registered under GST, is challenged by the petitioner.
  2. It is averred that this amendment is particularly affecting those who are doing their business as a proprietary concern, like the Petitioner.
  3. It is also averred that denial of exemption solely on the basis that the tenant is registered under GST. It is not based upon any intelligible differentia and the said differentia has no rational relation to the object sought to be achieved.

Court's Decision :

  1. The clarification given by the department that “renting of a residential dwelling by a proprietor of a registered proprietorship firm. Who rents it in his/her own personal capacity for use not for in the course or furtherance of business shall be exempt from GST”. It is accepted by the Court and all Revenue are held bound by the same.
  2. Accordingly, no further orders are called for in the present writ petition and the same stands disposed of.

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