AAR: Leasing of property/building to lessee engaged in commercial activity of letting out rooms, liable to 18% GST

Andhra Pradesh AAR holds that service of renting out of building to lessee engaged in a commercial activity of letting of rooms in the dwelling is subject to levy of GST at 18%; Notes that the Applicant, engaged in supply of petroleum oils, leased his building to D-Twelve Spaces, a Company engaged in sub-lease of residential premises to individuals (including students) and shall bear all operational costs; Observes that though the Applicant claims of renting out res...