RCM applicability ON RENT COMMERCIAL PROPERTY

Not applicable

No...

RCM is not applicable on Rent of Commercial Property. After the CGST ( Amendment ) Act 2018, Section 9(4) i.e. RCM on Purchase from Unregistered Dealer has been made applicable only on Notified Goods or Services when procured by Notified Persons. As of now only Developers / Promoters ( Real Estate Sector ) are notified for RCM U/s 9(4) of the CGST Act 2017.

Hence no RCM required in your case since it is not a notified supply.