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Antony (Querist)
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17 April 2018 Our church have two halls. Hall 1 is renting for Rs. above 10000/- and Hall2 is renting for Rs. below Rs. 10000/. We have GST registration and collecting GST for Hall1. No GST is collected for Hall2 as it is exempted. The question is whether we have to issue GST invoice for Hall2 as we have registered under GST?

Aditya V

Aditya V (Expert)
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17 April 2018 Rent is being received by a registered charitable trust or a religious trust which owns and manages a religious place meant for the public and:-
The Rent on Rooms is charged Rs. 1,000 or less per day.
The Rent on Shops and other spaces for business are charged Rs. 10,000 or less per month.
The Rent on Community Halls or an open area is charged Rs. 10,000 or less per day.
Based on above provisions, the exemption from GST is to be applied for each supply and not for all supplies.
Therefore, wherever u rent Hall 2 as a separate supply of renting service, you need not charge Gst as it is an exempt supply.
However, if both the Halls are rented for a fixed price above the said limit as a composite supply, then GST is leviable without any allocation to hall 2.

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