Supreme Court Rules on GST Exemption?!
Supreme court on GST for Student/Professional Hostels
Key Ruling:
The supreme court clarified that no GST will be charged when a residential property is leased to an institution that uses it as a hostel for students or working professionals.
Reasoning:
The primary use remains residential, even if the property is run as a hostel.
Taxing such leases would defeat the purpose of GST exemption for residential premises.
Hostels also provide accommodation, which falls under the residential category.
Bench Composition:
Justices jb Pardiwala and KV Vishwanathan delivered the ruling.Upholding HC Decision:
The bench upheld the karnataka High Court’s earlier decision granting GST exemption.
Impact on students & Professionals:
Imposing 18% GST would increase the financial burden on students and young working tenants, contradicting the intention of the law.
Case Background:
Co-owners leased it to D Twelve Spaces Pvt. Ltd., which operated it as a hostel for 3–12 month stays.
The owner had sought clarity from the Authority for Advance Ruling (AAR), karnataka, on GST applicability.
30% Women’s Quota in State Bar Council Committees
Supreme court Directive:
Ordered the Bar Council of india (BCI) to ensure 30% reservation for women lawyers in upcoming State Bar Council Executive Committees.
Need for Legislative Change:
BCI informed the court that enforcing reservation requires amending the Advocates Act.
Some State Bar Council elections are already underway, complicating immediate implementation.
Court’s Position:
The bench urged BCI to interpret existing rules to implement the 30% quota proactively.
Suggested similarreservation for office bearer positions.
Discussion on Women’s Participation:
When BCI questioned if enough women would contest, the court cited a supreme court Bar Association workshop.
Survey showed 83% of women lawyers wish to become SCBA members, indicating high participation interest.
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