Gst on rent, October amendment

The amendmend leads to indirectly tax the composition tax payer tenants as they cannot take ITC. Normal registered tenant can claim ITC, while those unregistered are not liable for RCM.

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The recent amendment seems to inadvertently affect composition scheme tenants by denying them ITC, even though rental income is exempt. It raises concerns about indirect taxation on exempted income.

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The exemption to the landlord is NOT withdrawn.
The tax burden is shifted to the registered tenant under RCM.
There is no refund to anyone.
This is not “indirect taxation of exempt income” — it is a conscious policy shift under Section 9(3).

GST is now a cost to the tenant, not a tax on the landlord.