Services by way of renting of residential dwelling for use as residence., is exempt for levy of GST; vide sr. no. 7 of Service Tax Exemption schedule..... as decided by GST Council.

Services provided for renting of premises for commercial use will be charged at 18%.

Thank you sir for clarifying! Also, if the tenant for commercial property refuses to pay GST then is the landlord liable to pay GST?

Yes, in that case rent can be considered as inclusive of GST.

Thank you so much for clarifying sir!

Most Welcome

Suppose the rental income received was rs 25,00,000/- from commercial property so on that GST will be applied if it was received by the landlord (in this case the property is in the name of 4 people) and none of them will not cross the limit of 20,00,000/- in their Individual Capacity.

so Still they are Liable to Deduct GST

No. Unless anyone of the four landlord exceeds aggregate turnover of 20 lakhs, and supply only intrastate.

But the same was Taxable under Servuce Tax even they do not cross the limit of Rs.10,00,000/- in that 

if the total Rent croses the Limit than it was taxable to all Partners.

Yes, it will be taxable to receipant under RCM. When the goods/ services are supplied by a supplier, who is un-registered person to a receiver, who is registered person, the liability to pay tax on such supplies will be on recipient under reverse charge basis. Thus, a registered person would be required to pay GST on all supplies received by it from un-registered persons. 

This interpretation is based on individuals and not partnership firm, where it will be a single supplier. Even if it is treated as association, it will be taxed by AOP, but being pan based limit of 20 lakhs, I think it may be taxed under RCM.

what is the commercial rent limit whick is applicable for gst

No specific limit for the service separately, but as aggregate limit of 20 lakhs provided in general.

Sir i have a query:  i have rented out a commercial property which is in nheru place (delhi), i also reside in delhi. according to me me point of sale in within state so CGST/SGST will be chaged in the invoice @ 18%? am i correct and which gst will be shown in the invoice CGST as service tax has been with center or SGST or both

please guide

what is the gst rate on job work