THE KARNATAKA v. TAGHAR AMBRISH

Supreme Court of IndiaCRL.A. NO. 007846-007846 - 2023

Bench: Justice J.B. Pardiwala, Justice K.V. Viswanathan Justice J.B. Pardiwala, Justice K.V. Viswanathan

The Supreme Court dismissed the State of Karnataka's appeals and affirmed that leasing residential premises as hostel accommodation to students and working professionals qualifies for GST exemption under Entry 13 of Notification 9/2017-Integrated Tax (Rate) dated 28.06.2017.