Applicapability of GST

One of our clients is taking residential apartments on a lease basis and give them to the companies for their directors/senior staff for residential purposes on the lease basis for a fixed period and the same person or staff residing for that fixed period. Now the question is GST provision is applicable or not.

Replies (1)
Section 23 (1) states that persons who are engaged in supplying goods or services or both that are not liable to be tax or persons who are engaged in supplying of goods or services or both that are wholly exempted from tax, then, such persons are not required to obtain GST registration.

As renting of residential property is exempt under gst

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