Sir, I want to know that if a company rented a premised for his staffs residence in company name, what is the rate of GST?

What is the GST rate on renting of shops and rental income is Rs. 12 lakhs per annum?

so many querys on Rental Income.. and merger of Service and Sales Tax has taken away the benefit of different trashhold limit and applicability :)

Like one of my client who was a registered Dealer under VAT (dealing in Philately Products online) and had rent income from his godown amounting to Rs.200000/- p.a.

Since the limit for Service Tax was 10Lacs, so he was exempted under ST

but now though his turnover + Rental Income being less then 20lacs had to Migrated to GST due to various clauses of appliability of GST and hence will have to charge GST @ 18% just coz he being registered for his main business. (Sometime feels that the exemptions to non applicability of GST rules is too much.. )

On one hand the total receipt is very less and cost to implement GST on such small people looks harsh... It is not that the person dont want to pay Taxes but  keeping, maintaining records and filing 37 returns in his business is very difficult...

Commercial property provided on rent by director of the company to the said company,rental income exceeds threshhold limit of Rs-20,00,000,whether RCM would be applicable or director will have to get the registration under GST?Please advice.

GST is applicable in India from 1st July 2017. Now, India has switched to the new indirect tax regime which promises "One Nation, One Tax, One Market" to the whole country. GST on rent has also got good chaos among the citizens, so here we try to provide some light on the provisions of GST on rental income.

To get more details, click here.

Originally posted by : Dhirajlal Rambhia
	Services by way of renting of residential dwelling for use as residence., is exempt for levy of GST; vide sr. no. 7 of Service Tax Exemption schedule..... as decided by GST Council. Services provided for renting of premises for commercial use will be charged at 18%.

Sir, the lease deed for the property I intend to take on rent in Kolkata will consist of two parts. One part is for the rent I have to pay for the property and the other for maintenance of the property. Since the property is to be used for residential purpose only, I understand that GST will not be applicable on the rent paid. But what about the amount paid as maintenance fee? Will GST apply on that part. The landlord is an individual and he will rent out the property to my company for residential purpose. The rent is Rs.18,000 p.m and the maintenance charges are Rs.7,000 p.m.

@ Sridhar::::::   GST over maintanance part should be applicable, but if it is collected by owner, it can be exempted as part and parcel of the rent for residence unit.

Originally posted by : e.filer B.Com/ Hyderabad
	GST APPLICABILITY IN CASE OF :- employee whose salary is 1 lakh per month property given to a reputed college for office purpose in city limits - Rent @ 7,000 per month. college with held rent for want of GST No. Is it correct.  What is the legal position...

Not correct............ A letter stating 'no liability of the owner under GST based on turnover' should be sent under registered AD, stating the consequences of withholding of rent.......

Originally posted by : tej
	hi Sir, exempt limit under gst is 20L 1) COMMERCIAL RENTAL INCOME 2) INTEREST INCOME FROM F.D. 3) BUSINESS INCOME FROM INDIVIDUAL/ PARTNERSHIP 4) COMMISSION 5) SALARY CAN YOU PLEASE CLARIFY WHICH OF THE ABOVE ARE INCLUSIVE UNDER THE EXEMPT LIMIT AND WHICH ARE NOT ( BUT WILL COME UNDER WHAT ?)

1. Commercial rental income

2. Supply unser(Turn over) of properitorship business

3. Commission

Originally posted by : Meghana
	Commercial property provided on rent by director of the company to the said company,rental income exceeds threshhold limit of Rs-20,00,000,whether RCM would be applicable or director will have to get the registration under GST?Please advice.

Registration of property owner under GST mandatory.......

@ Abhishek Verma:  Yes, it will be charged as (9% CGST + 9% SGST) ...

@ Kanika Bhutani:  GST rate is 18%, but if you are registered, you can collect & pay to Government.
As you are not liable to register (supply being 12 lakhs, intrastate), you cannot charge GST, unless you voluntarily register.

@ Surana: your concern is genuine; but can't help it. No short cut available. Only re-planning assets and/or business/es will help in long run....... 

Mr Dhirajlal

A company is registered in Delhi and also has been registered under GST. Now it has a property in Haryana which has been given on rent. The questions are:

1. Is the company required to do GST registration in Haryana also (As place of Supply in this case would be place where immovable property is located)

2. Can the company claim that since the total rental receipts are below 20L so it can receive only the rent amount from the tenant without charging any GST?

3. Can the company charge IGST and bill it from the delhi office?

Looking forward to your response