GST on Rent

Case study on RCM on Renting of Residential Dwelling Unit

Goods and Services Tax - Facts of the case: Mr. Krsna is registered in GST in Delhi dealing in the supply of consultancy services. He takes one residential property on rent in Gurugram, Haryana. Mr. Krsna uses the property partially for residential and partially for official purposes. He provides consultancy sitting at his Gurugram residence also. The following q...

Read More

RCM under GST on Security, Advocate, Transport & Residential Rent Services

Goods and Services Tax - RCM under GST on Security Service, Goods Transport Agency (GTA), Advocate Service and Residential Property Taken on Rent....

Read More

GST on Renting Of Immovable Property – Recent Amendments

Goods and Services Tax - Goods and Service Tax i.e. GST which is defined by Government as Good and Simple Tax . Is it really so ? We all know very well !!! And with effect from 18th July,2022 they have ventured to make it more simpler and again making it more complicated. “Renting of Immovable property” service was already […]...

Read More

50 Practical FAQ’s – GST on Renting of residential dwellings [Everything you must know – A 360-degree analysis]

Goods and Services Tax - 50 Practical FAQ’s – GST on Renting of residential dwellings [Everything you must know – A 360-degree analysis] Introduction: The accommodation & real-estate renting sector makes a significant contribution to the Indian economy. Apart from infrastructure development, it generates numerous business & employment opportunit...

Read More

Complete Guide on GST on Renting of Residential Immovable Property

Goods and Services Tax - Para 5(a) of Schedule II and akin to section 66E(a) {Declared Services} of the Finance Act, 1994, Renting of Immovable Property shall be treated as supply of services in GST. “Renting of immovable property  means allowing, permitting, or granting access, entry, occupation, use or any such facility, wholly or partially, in an immov...

Read More

Representation on RCM on Residential Property, GTA Declaration & GST Appeal

Goods and Services Tax - Maharashtra Tax Practitioners’ Association has made a representation on Confusion related to Levy of GST under RCM on Residential Property, Rejection of Appeal for non-submission of Certified copy of order from Authorities and Issues related to GTA Time Limit Of 16.08.2022 For Submission Of Annexure V. MAHARASHTRA TAX PRACTITIONERS...

Read More

No GST on Renting of Residential Accomodation For Personal Use

Seema Gupta Vs Union Of India & Ors. (Delhi High Court) - Seema Gupta Vs Union Of India & Ors. (Delhi High Court) HC held that renting of a residential dwelling by a proprietor of a registered proprietorship firm, who rents it in his/her own personal capacity for use as his/her own residence as well as not for use in the course or furtherance of busine...

Read More

No GST exemption on renting of immovable property to Govt School

In re Bollu Siva Gopala Krishna (GST AAR Telangana) - In re Bollu Siva Gopala Krishna (GST AAR Telangana) The applicant is renting immovable property and is desirous of ascertaining whether the said service is taxable if rendered to educational institutions registered under Section 12AA of the Income Tax Act, 1961 or to a Government School. Notificatio...

Read More
Sorry No Post Found

Recent Posts in "GST on Rent"

No GST on Renting of Residential Accomodation For Personal Use

Seema Gupta Vs Union Of India & Ors. (Delhi High Court)

Seema Gupta Vs Union Of India & Ors. (Delhi High Court) HC held that renting of a residential dwelling by a proprietor of a registered proprietorship firm, who rents it in his/her own personal capacity for use as his/her own residence as well as not for use in the course or furtherance of business of […]...

Read More

Case study on RCM on Renting of Residential Dwelling Unit

Facts of the case: Mr. Krsna is registered in GST in Delhi dealing in the supply of consultancy services. He takes one residential property on rent in Gurugram, Haryana. Mr. Krsna uses the property partially for residential and partially for official purposes. He provides consultancy sitting at his Gurugram residence also. The following q...

Read More

RCM under GST on Security, Advocate, Transport & Residential Rent Services

RCM under GST on Security Service, Goods Transport Agency (GTA), Advocate Service and Residential Property Taken on Rent....

Read More

GST on Renting Of Immovable Property – Recent Amendments

Goods and Service Tax i.e. GST which is defined by Government as Good and Simple Tax . Is it really so ? We all know very well !!! And with effect from 18th July,2022 they have ventured to make it more simpler and again making it more complicated. “Renting of Immovable property” service was already […]...

Read More

Representation on RCM on Residential Property, GTA Declaration & GST Appeal

Maharashtra Tax Practitioners’ Association has made a representation on Confusion related to Levy of GST under RCM on Residential Property, Rejection of Appeal for non-submission of Certified copy of order from Authorities and Issues related to GTA Time Limit Of 16.08.2022 For Submission Of Annexure V. MAHARASHTRA TAX PRACTITIONERS...

Read More

50 Practical FAQ’s – GST on Renting of residential dwellings [Everything you must know – A 360-degree analysis]

50 Practical FAQ’s – GST on Renting of residential dwellings [Everything you must know – A 360-degree analysis] Introduction: The accommodation & real-estate renting sector makes a significant contribution to the Indian economy. Apart from infrastructure development, it generates numerous business & employment opportunit...

Read More

Complete Guide on GST on Renting of Residential Immovable Property

Para 5(a) of Schedule II and akin to section 66E(a) {Declared Services} of the Finance Act, 1994, Renting of Immovable Property shall be treated as supply of services in GST. “Renting of immovable property  means allowing, permitting, or granting access, entry, occupation, use or any such facility, wholly or partially, in an immov...

Read More

Residential Dwelling Under GST – Unanswered Questions

The dynamics of renting of residential property under GST has changed from 18th of July 2022. The exemption by way of service of renting of residential dwelling has been partially removed vide notification No. 04/2022-Central Tax (Rate) dated the 13th July, 2022 and the same has been included under RCM vide notification No. 05/2022-Centra...

Read More

Treatment of Hostels under GST

Basic issue is whether accommodation services provided by hostel can be treated at par as with hotel or can it be treated as residential accommodation. Circular F. No. 354/17/2018-TRU-12-Feb-2018 provided clarification on hostel accommodation as under:...

Read More

GST on Renting of Immovable Property

1. Renting of commercial property 2.1 Taxability of renting of commercial property Renting of immovable properties has been divided in two part one is renting of commercial property and other is renting of residential property. Service by way of renting of commercial property is leviable to GST under forward charge mechanism form the ince...

Read More

Browse All Categories

CA, CS, CMA (6,147)
Company Law (8,556)
Corporate Law (10,682)
Custom Duty (9,444)
DGFT (4,854)
Excise Duty (4,841)
Fema / RBI (5,307)
Finance (5,698)
Income Tax (42,500)
SEBI (4,586)
Service Tax (4,040)