If you're looking to rent out residential quarters located within an industrial or commercial property to labourers, you'll be pleased to know that rental income from such residential units is generally exempt from GST. This exemption applies even if the quarters are part of a factory or industrial building. Therefore, you typically cannot charge 18% GST on this type of rental income.
02 April 2021
I have a industrial property and doing work there and on the other hand in that building there i have residental quarter rooms now i want to give these residential quarter for rent to near by laborers , and i have a GSTIN number and my turnover is above 40 lakh per year , kindly suggest me can i charge 18 % gst on residential quarter rent or not ?