Judgment briefs
Supreme Court of India

The State of Karnataka & Anr. v. Taghar Vasudeva Ambrish & Anr.

Integrated Goods and Services Tax Act, 2017

Dismissed
Court
Supreme Court of India
Decided
4 Dec 2025
Citation
[2025] 12 S.C.R. 366
Case no.
CIVIL APPEAL No. 7846/2023
Bench
J.b. Pardiwala, K.v. Viswanathan

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, no.1 entitled to the exemption on services, renting of residential dwelling for use as a residence under Entry 13 of the Notification.

Judgment PDF: The State of Karnataka & Anr. v. Taghar Vasudeva Ambrish & Anr.
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