Supreme Court of India
The State of Karnataka & Anr. v. Taghar Vasudeva Ambrish & Anr.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In view of the aforesaid discussion, we have reached the conclusion that we should not interfere with the impugned judgment and order passed by the High Court.
Judgment, page 25
From the headnote
Issue for Consideration 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, thus, the respondent no.1 entitled to the exemption on services, renting of residential dwelling for use as a residence under Entry 13 of the Notification. Headnotes† Integrated Goods and Services Tax Act, 2017 – Entry 13 of the Notification No. 9/2017-Integrated Tax (Rate) dated 28.06.2017 – GST exemption on
Authorities it was built on
- 2015 Shailesh Dhairyawan v. Mohan Balkrishna Lulla
- 1990 Union of India and Ors. v. M/s Wood Papers Ltd. and Anr
- 1988 Collector of Central Excise, Bombay-i & Anr. v. Parle Exports (p) Ltd.
- 2006 Commissioner of Central Excise, Delhi v. Mis. Allied Air-conditioning Corporation (regd.)
- 1954 Sri Sri Sri Kishore Chandra Singh Deo v. Babu Ganesh Prasad Bhagat and Others.
- 1989 Mohinder Singh v. State of Haryana & Ors.
- 2021 Government of Kerala & Anr. v. Mother Superior Adoration Convent
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