SC: GST Exemption on Residential Lease Applies When Building is Sub-Leased for Hostel/PG Use - 05.12.2025

Supreme Court ruled that GST exemption for residential leases under Entry 13 of Notification 9/2017 applies even if the lessee sub-leases the property for hostel or PG use, as long as the ultimate use of the premises remains residential in nature.

Tags : Exemption Residential Sub-Leased

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