31 October 2026
Under current law RCM on rent is back: from 10 Oct 2024, renting of any property other than residential dwelling by an unregistered person to a registered person attracts 18% GST under RCM u/s 9(3), with ITC available (composition tenants excluded from 16 Jan 2025); residential dwelling rented to a registered person is under RCM since 18 July 2022.