Mr president, although service apartment is under commercial title, it doesn't mean that it will be subject to GST. In fact service apartment shall be under the exempt supply category.  Just my little knowledge.

"Pritam said the decision was only confined to this project and could not be used as precedent for other cases.

General rules (to be fulfilled fully) for SOHO to be put under the list of exempt supply:
[attachmentid=5328675]

Sorry for diverting the topic