Whether the Residential Dwelling Unit taken on Lease from Various Individuals/Owners for Sub Leasing the same Residential Dwelling unit to Corporates as well as Individuals for Residential Purposes along with various amenities such as Furniture, Appliance, Cleaning, Security, Pest Control, AC Service etc. is Exempt Supply as per the Entry No. 12 of Notification No. 12/2017- Central Tax (Rate) dated 28th June 2017.
States/UT
Order No. & Date
HAR/HAAR/2018-19/ 18 dated 17.10.2018
Order date
17-10-18
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Category
97(2)(b)
Year