Residential accommodations attracts GST? An analysis with case law

GST is applicable on residential accommodation sublet by a tenant. This AAR order dated March 23 is likely to trigger a number of litigations. The exemption prescribed cannot be sought and the lessors have to charge GST while issuing invoice for the lease services.

source https://www.caclubindia.com/articles/residential-accommodations-attracts-gst-analysis-with-case-law-47829.asp