GST on rent of commercial premises

This discussion clarifies the Goods and Services Tax (GST) implications for renting commercial premises. It explains that GST is generally not applicable under the Reverse Charge Mechanism (RCM) for commercial property rent unless the landlord is a government entity. The tenant, if registered, typically does not pay GST under RCM in such cases, and input tax credit may be disallowed if the property isn't used for business purposes.