10 May 2019
Dear sir, My Client is running a nursing college . For that he has rented is own building for college and other building for residence of student he has made hostel on residential property. All the rent is received by college and then given to the assessee. The college is not registered u/s 12A of income tax act. There is seperate rent agreement for College building and for Hostel building. My query should the assessee charge GST on rent received for hostel building as it is mainly for staying and no other facility is given
11 May 2019
GST applicable for college building. For hostel building if all the rent is received by college and then given to the assessee as pure agent and room rent per day is less than 1000 no gst applicable.