State of Karnataka & Anr. Vs Taghar Vasudeva Ambrish & Anr

Date: December 3, 2025

Court: Supreme Court
Type: Civil Appeal
Judge(s)/Member(s): J.B. PARDIWALA
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Subject Matter

Renting Residential Dwelling for Hostel Use Does Not Attract GST Pre-July 2022

Exemption

Summary

The Supreme Court dismissed the appeals filed by the Revenue, thereby upholding the Karnataka High Court's judgment . The Court ruled that the services provided by the property owner (lessor) in the form of leasing a residential property to an aggreg…

FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER 1. Since the issues raised in both the captioned appeals are the same and the challenge is also to the self-same judgment and order passed by the High Court of Karnataka, those were taken up for hearing analogously and are being disposed of by this common judgment and order. 2. These appeals arise from the judgment and order passed by the High Cout of…

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