The Applicant is unregistered and engaged in providing Professional Service of Chartered Accountant and currently Senior Partner in B D Jain and Co. Chartered Accountants and renting/leasing of premises
(a) Whether the Demised premised will be covered in definition of residential
dwelling for the purpose of notification No.05/2022-CentralTax (Rate)
dated 13/07 /2022?
(b) Out of following which are factors important to include in definition of
residential dwelling?
1. Land use of property by local authorities; or
2. Layout of the property, its structure, whether it is designed for usage
as a residential unit or a commercial unit; or
3. The purpose for which the dwelling is put to use; or
4. How is the plan of the property sanctioned by the local authorities; or
s. The intention of the developer/ owner of the property; or
6. The length of stay intended by the users; or
7. Electricity Bill; and
8. Municipal Tax .