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The 54th GST Council meeting announced that GST on rented commercial properties from unregistered persons to registered persons would be brought under the reverse charge mechanism (RCM) starting October 1, 2024 ¹ ². This means that the tenant will be responsible for depositing the GST, increasing tax revenue for the government ². However, I couldn't find any information on whether this notification has been published or if it is still awaiting implementation. For the most up-to-date information, I recommend checking official government websites or consulting a tax professional.
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