Service Tax on Residential Rentals Explained: Section 66D(m) Clarifies Tax Implications and Exclusions Since July 1, 2012.

The the service tax implications on renting residential dwellings for residential use, effective from July 1, 2012, under Section 66D(m). It defines "renting" and clarifies what constitutes a "residential dwelling," excluding temporary accommodations like hotels or lodges. The taxability of renting for mixed-use, such as residential and office space, is determined by Section 66F. Transactions predominantly for commercial use, such as hotels or lodges, are not covered under the negative list. Government-provided housing to employees is non-taxable, while short-term furnished flat rentals may be taxable.

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