A GST composition dealer paying rent of £8500 to an unregistered shop owner is asking if they need to pay 18% GST under the reverse charge mechanism. Based on current understanding and provided resources, the reverse charge mechanism is generally not applicable to rent payments made by a composition dealer to an unregistered landlord.
08 January 2020
My client registered in GST as a composition dealer is paying rent 8500 of his shop to shop owner (unregistered ) .is my client have to pay 18 % GST on rent ? Please give details. 9805884007 Himachal Pradesh