Supreme Court · 2025 INSC 1380 · Decided 4 December 2025
The State of Karnataka & ANR. v. Taghar Vasudeva Ambrish & ANR.
- Court
- Supreme Court of India
- Citation
- 2025 INSC 1380 · [2025] 12 S.C.R. 366
- Case number
- CIVIL APPEAL No. 7846/2023
- Decided
- 4 December 2025
- Bench
- J.B. PARDIWALA, K.V. VISWANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- GST Act
Headnote
Issue arose whether services provided by the respondent no.1 in the form of leasing of residential premises as hostel to students and working professionals falls within the ambit of Entry 13 of the Notification No. 9/2017-Integrated Tax (Rate) dated 28.06.2017, no.1 entitled to the exemption on services, renting of residential dwelling for use as a residence under Entry 13 of the Notification. Integrated Goods and Services Tax Act, 2017 - Entry 13 of the Notification No. 9/2017-Integrated Tax (Rate) dated 28.06.2017 -
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