GST on (commercial + residential rent) > 20 Lakhs

Clarifier (Landlord) (63 Points)

01 October 2023  

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


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