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May 2024

Goods And Services Tax

By Puloma Dalal | Jayesh Gogri | Mandar Telang, Chartered Accountants
Reading Time 18 mins

HIGH COURT

5 (2024) 17 Centax 88 (Mad.) Thai Mookambikaa Ladies Hostel vs. Union of India dated 23rd March, 2024

Entry granting exemption to “residentialdwelling” under Notification No. 12/2017-Central Tax (Rate), squarely covers hostel provided for working women and girl students for residential purposes.

FACTS

Petitioner was engaged in the business of renting out a hostel for working women and girl students for residential use. Petitioner filed an application for Advance Ruling seeking clarification as to whether hostels are eligible for exemptions under Notification No. 12/2017-Central Tax (Rate), Entry no. 12: “Services by way of renting of residential dwelling for use as a residence”. However, AAR and AAAR propounded a negative ruling. Being aggrieved by such rejection, he filed a writ petition under Article 226.

HELD

H

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