🏠 GST on Hostel / PG Rent – Supreme Court BIG Relief! | Renting to Company Still EXEMPT? Explained🔥

Описание: 🏠 GST on Hostel / PG Rent – Supreme Court BIG Relief! | Renting to Company Still EXEMPT? | Explained 🔥

(Alternative short title if needed)
GST Exemption on Hostel & PG Rent – Supreme Court Final Verdict Explained ⚖️

📌 YouTube Video Description (8-Minute Explainer)

🏛️ BIG GST UPDATE FROM SUPREME COURT!

In this video, I explain the landmark Supreme Court judgment in
State of Karnataka vs Taghar Vasudeva Ambrish (Dec 2025) which gives huge relief to landlords, hostel owners, PG operators, and students.

👉 The core question decided by the Supreme Court:

If a residential building is rented to a COMPANY and further used as Hostel / PG for students & working professionals — is GST exemption still available?

Let’s break it down in simple & practical GST language 👇

🔍 Issues Covered in This Video

✅ Whether Hostel / PG qualifies as a Residential Dwelling
✅ Whether GST exemption depends on who the tenant is (Individual vs Company)
✅ Whether sub-leasing for residence is acceptable under GST
✅ Impact of GST amendment from 18-07-2022
✅ Can Department deny exemption retrospectively?

⚖️ Department (Appellant) Argument

❌ Hostel/PG is a commercial accommodation, not residential
❌ Company cannot “reside”, hence condition of use as residence fails
❌ Exemption must be checked only between landlord and company
❌ 2022 amendment proves original intent was to tax such rentals

🏠 Taxpayer (Respondent) Argument

✔️ Property is approved as residential under municipal laws
✔️ Hostel/PG involves long-term stay, not hotel-type temporary stay
✔️ Law says “for use as residence” – not “by the lessee”
✔️ Exemption is activity-based, not person-based
✔️ Amendment cannot apply retrospectively

🧑‍⚖️ Supreme Court Final Verdict

🔥 Huge Relief Given!

✅ Hostel / PG used for long-term stay qualifies as residential dwelling
✅ Actual end-use matters, not identity of the tenant
✅ Renting to a company is NOT a bar for exemption
✅ GST exemption under Entry 13 is activity-specific
✅ 18-07-2022 amendment is prospective only

📢 Result:
✔️ GST Exemption allowed for the period before 18-07-2022
✔️ Department appeals dismissed

🧠 Who Must Watch This Video?

👨‍💼 Landlords & Property Owners
🏢 Hostel / PG Operators
🎓 Students & Working Professionals
📊 Chartered Accountants & GST Practitioners
📑 Anyone facing GST notices on rental income