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GST on rent of commercial premises

D G MOHAN (PARTNER) (171 Points)

23 July 2022

If a landlord is URD and tenant is RD then whether GST is applicable any limit and how it is to be paid. please clarify

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sabyasachi mukherjee (27795 Points)
Replied 24 July 2022

Gst on rent of commercial properties benefit of input tax credit may be disallowed in case not used for business purposes.

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D G MOHAN (PARTNER) (171 Points)
Replied 24 July 2022

What is the rate and any exemption limit. It's used for commercial purpose

prasad Nilugal ( GST Practitioner & Accounts ) (14903 Points)
Replied 24 July 2022

If tenant is registered under GST, then he will pay GST under RCM.

CA Rashmi Gandhi (Chartered Accountant) (86495 Points)
Replied 24 July 2022

It tenant is registered then RCM applicable only on rent for residential dwelling, in case of commercial property no RCM applicable.

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prasad Nilugal ( GST Practitioner & Accounts ) (14903 Points)
Replied 24 July 2022

Oh , sorry I thought it's residential perpose

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Gaurav Rawat (12 Points)
Replied 24 July 2022

Section 9(3) renting of immovable poperty is taxable under rcm if provided by centeral govt, state govt or local authority to any business entity located in taxable territory.
In your case if provider is neither govt nor registered then no rcm no gst
hence tenant which is a registered person does not have pay gst under rcm.