State of Karnataka v. Taghar Vasudeva Ambrish (SC, 04-Dec-2025) — GST exemption for long-term hostels (Entry 13)
SC (04-Dec-2025): Long-term hostel / sub-lease qualifies for Entry-13 GST exemption for pre-18-Jul-2022 leases — activity-based test prevails; municipal records and real use matter.
