Deepak Gupta | Oct 4, 2022 |
No GST on Renting house for personal use: HC
Delhi High Court in the matter of Seema Gupta vs Union of India has held that renting of a residential dwelling by a proprietor of a registered proprietorship firm, who rents it in his/her own personal capacity for use as his/her own residence as well as not for use in the course or furtherance of the business of his/her proprietorship firm and such renting is on his/her own account and not that of proprietorship firm shall be exempt from GST.
The Copy of the Order is given below for reference:
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