GST on Rent for Government-Leased Private Buildings: AAR Ruling

In re Jay (GST AAR Andhra Pradesh) In the case of In re Jay (GST AAR Andhra Pradesh), M/s Jay, the owner of a commercial building leased to the Andhra Pradesh Lokayukta, sought clarification regarding the application of Goods and Services Tax (GST) on rent. The applicant raised questions regarding who is liable to pay GST on rent—the owner or the tenant (government)—and whether there are any special provisions in the GST Act for government-occupied private buildings. M/s Jay entered into a lease agreement with the Andhra Pradesh government for a two-year period, with a renewal clause and r...