05-December-2025
Taxation
 
No GST on leasing out residential premises as hostel for students: SC
05-Dec-2025

The Supreme Court on Thursday held that leasing out of residential premises to an entity which is using it as hostel for students and working professionals is exempted from GST. A bench of justices JB Pardiwala and KV Viswanathan upheld the verdict of the Karnataka High Court which said that leasing out of residential premises to an entity which is using it as hostel to students and working professionals is exempt under GST.

News Source:- https://www.hindustantimes.com/india-news/no-gst-on-leasing-out-residential-premises-as-hostel-for-students-sc-101764852930773.html