AAR: Exempts renting/leasing of dwelling units for residential purpose to individuals/commercial entity

West Bengal AAR holds that supplier is not liable to pay GST on renting of dwelling units for residential purpose in terms of Sl. No. 12 of Notification No. 12/2017 – CT (Rate) dated June 28, 2017; Rejects Revenue’s submission that provisions under Sl. No. 12 of the Exemption Notification is not available when the dwelling unit is rented to a commercial entity; Remarks that, applicability of Sl. No. 12 of the Exemption Notification depends upon whether the dwelling unit i...