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Reverse Charge - Renting of Residential Premises, Goods and Services Tax - GST

Issue Id: - 118160
Dated: 16-9-2022
By:- Kaustubh Karandikar
Reverse Charge - Renting of Residential Premises

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Two Directors of XYZ Pvt. Ltd. are owning a Residential Premises. These directors are also staying in the same premises. Rent for the premises is paid by XYZ to both the directors. Whether XYZ is liable to pay GST on the same under reverse charge as per the new provisions introduced?

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Showing Replies 1 to 7 of 7 Records

1 Dated: 16-9-2022
By:- Manoranjan Behera


The GST has to be discharged by the XYZ Pvt Ltd under RCM as per the new provision. (05/2022/ Central Rate/13-07-2022), as it satisfies the condition of the notification and the fact that the same has been used by the directors or any other person is irrelevant here.

2 Dated: 16-9-2022
By:- Manoranjan Behera

Sorry...Since it is a residential property and used for Residential purpose, it is covered in the exemption notification No-12/2017. Hence no GST is applicable.

3 Dated: 16-9-2022

Dear sir,

GST will be payable under RCM. by XYZ Pvt. Ltd.

4 Dated: 17-9-2022

If residential property is supplied to a registered person, it is taxable. Registered person means engaged in taxable business. Hence XYZ is liable to pay GST under RCM.

5 Dated: 18-9-2022
By:- Shilpi Jain

In case the amount paid to the Directors is not in the nature of rent but as part of the remmuneration to them, no GST will be applicable.

LIability under RCM is only when rental service is provided to the registered person.

6 Dated: 18-9-2022

Yes, Madam but the word,'rent' is mentioned in the query.

7 Dated: 21-9-2022
By:- Ganeshan Kalyani

RCM is applicable as an unregistered person (Directors) has given their residential unit to registered person (XYZ Pvt. Ltd). RCM is payable by XYZ Pvt Ltd.


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