*Supreme Court of India* – *Case No.:* Civil Appeal No. 7846 of 2023 (with Civil Appeal No. 7847 of 2023) – *Judge:* Justice J.B. Pardiwala and Justice K.V. Viswanathan – *Parties:* – Appellant: The State of Karnataka & Anr. – Respondent: Taghar Vasudeva Ambrish & Anr. – *Date of Order:* December 4, 2025 – *Counsel:* – For Appellant: [Not Available] – For Respondent: [Not Available] – *Court Observation:* The court held that renting residential premises as hostels to students and professionals is exempt from Goods and Services Tax (GST), emphasizing that the ultimate use of the property as a residence remains unchanged. The exemption under Entry 13 of the GST Exemption Notification No. 9/2017 applies, as the property is used for residential purposes, and imposing GST would burden students and working professionals. ¹ ² ³

by Sekar Reporter · December 4, 2025