Case of State of Karnataka vs Taghar Vasudeva Ambrish, SC Judgement Dated 4th December 2025. The apex court ruled that renting a residential property for use as a long-term hostel/PG for students/professionals qualifies for GST exemption, even if leased to a company, as the core ‘residential dwelling’ use and the ultimate occupants ‘residential purpose’ (eating, sleeping) fulfils the exemption criteria (Entry 13). It overrules revenue attempt to deny it based on commercial operation or a direct lessee’s status. The ruling clarifies that exemption hinges on the nature of the property and end-use for residence.