GST on (commercial + residential rent) > 20 Lakhs

1392 views 10 replies

If commercial rent is more than 20 lakhs then GST needs to pay.

But if commercial rent is less than 20 lakhs but commercial + residential rents of a person is more than 20 lakh, then does GST needs to be paid ?

For example:

  • Commercial rent per year = 12 lakhs ( Landlord not registered with GST )
  • Residential rent per year = 8.5 lakhs  ( rented for residential purposes, both landlord and tenant  who is an individual not registered with GST )
  • Total rent = 20.5 lakhs

Question:

  1. In such a scenario,  is GST to be paid ? If Yes then on how much amount is the GST to be paid? 

 

 

 

Replies (10)
GST not applicable for Residential Rental.
So, You can pay GST on Commercial Rent.
18% GST applicable for commercial rent...
If you are registered then GST needs to be paid on commercial rent.

Not registered with GST.  

But the total commercial rent is less than 20 lakhs. Rents are more than 20 lakhs only when residential rent is also added to the total rents received.  In this scenario GST needs to be paid ? As stated not registered with GST.

Originally posted by : Clarifier
Not registered with GST.  

But the total commercial rent is less than 20 lakhs. Rents are more than 20 lakhs only when residential rent is also added to the total rents received.  In this scenario GST needs to be paid ? As stated not registered with GST.

In the present situation, you don't need to take GST Registration and no needs to pay GST.

If owner is not registered in GST then GST on residential rent needs to pay by tenants(if tenants registered in GST) in RCM subject to some conditions.   

 

The question is not about residentail rent. It is about commercial rent.

Commercial rent per year = 12 lakhs Residential rent per year = 8.5 lakhs  Total rent = 20.5 lakhs. Landlord not registered with GST.

Commercial rent is less than 20 Lakhs but when residential rents get added the total for the year is more than 20 lakhs. In such a scenario does GST need to be paid on the commercial portion of the total rents received ?

 

If residential premises is used for the purpose of business , severance of business then it's OK.
Originally posted by : sabyasachi mukherjee
If residential premises is used for the purpose of business , severance of business then it's OK.

 

I don't get Your reply...

Pls read relevant sections and get back to me dear.
Originally posted by : sabyasachi mukherjee
Pls read relevant sections and get back to me dear.

Bro,

Please first read your reply and better to understand what is in your reply...

 

After that come with actual details...

Provisions... Ha ha ha , You know this word(ssss) only...

If it is used for the purpose of business then gst is applicable and there are separate disclosures for that and procedures.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 30 June 2026
Article Assistant or Paid Assistant

VIKAS VERMA & CO

New Delhi

Others

View Details
Company
ARTICLESHIP 24 June 2026
ARTICLE ASSISTANT

BHUPINDER SHAH AND COMPANY

New Delhi

CA Inter

View Details
Company
22 June 2026
Finance Manager- Chartered Accountant

Triveni Turbine Limited

Bengaluru

CA

View Details
Company
24 June 2026
Chartered Accountant - GST & Direct Tax

APL

Mumbai

CA

View Details
Company
29 June 2026
ACCOUNTANT

SANDEEP AASHISH & CO

Araria

B.Com

View Details
Company
10 June 2026
Senior Account Executive

JDS Advisory LLP

Ahmedabad

CA Inter

View Details
Company
20 June 2026
Assistant Accounts Manager

Fintax Professionals

Gurgaon

CA Inter

View Details
Company
ARTICLESHIP 30 June 2026
2 posts Article assistant and Articleship completed students

Chirag N Shah & Associates

Mumbai

CA Inter

View Details