Gst on Advance to Rental Building

Yes, GST will be applicable. Secondly, the payee should also deduct TDS.

In case of any further queries, kindly mail me at casoravgupta @ gmail.com

Thanks & Regards
CA. Sorav Gupta
(Practicing Chartered Accountant)

If the rent paid in advance is a refundable security deposit, there is no need to pay GST, however GST is required to pay in the month in which such advances are adjusted by the landlord against rent.