GST on Staff Quarters Rent Held Payable Under RCM Due to Registered Recipient Status

In re Eastern Condiments Pvt. Ltd. (GST AAR Kerala) Summary : The applicant is a registered entity engaged in the manufacture and supply of spice products and related goods. As part of its employee welfare and operational requirements, the applicant provides residential accommodation to its employees by renting residential dwellings from various unregistered landlords. The total monthly rent amounts to approximately ₹26,00,000, and the applicant estimates GST liability of about ₹1,00,000 per month under the Reverse Charge Mechanism (RCM). The applicant sought an advance ruling on whether G...