Gst on Rent

Restaurant service attracts 5% gst subject to not taking ITC

and RCM has to be paid on rent 

However ,hotels which charge above Rs 7500 per day for accommodation would be paying GST at 18% on restaurant services by availing ITC. In such cases, ITC on rent paid can be taken.

Yes, Restaurant paying 5% GST under composition and running business in rented premises, than that restaurant liable to pay gst on rent under RCM.
As you are composition dealer you can not claim ITC of GST on rent paid under RCM.

@ sandeep shetty ji and @ sagar patel ji, kindly provide circular or notices or any other thing who give light on thing that restaurant needs to pay GST on rent through RCM..

Extract of Section 10, Composition scheme for reference

"Sec 10. (1) Notwithstanding anything to the contrary contained in this Act but subject to
the provisions of sub-sections (3) and (4) of section 9,"

Composition schemes benifit is available subject to provisions of sub-sections (3) and (4) of section 9,"
So, provisions of sub-sections (3) and (4) of section 9," is applicable to composition dealer also as same like normal dealer.
Composition has required to pay all RCM like normal scheme person.

Agree but rent is neither covered by 9(3) nor by 9(4)

Agree with CA abhay Gupta ji
RCM is not applicable in this case.
Thanks for clarification 😊

Thanks all for reply