Residential Quarters to Employees

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..... Residential Quarters to Employees
Query (Issue) Started By: - Dinesh Mehta Dated:- 5-3-2021 Last Reply Date:- 19-3-2021 Goods and Services Tax - GST
Got 6 Replies
GST
We are a manufacturing unit since 1980 registered under GST. We have constructed residential quarters for our workers and employees for their residential use and convenience in the year 2000. We give the same against a n .....

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..... ominal rent. Are we supposed to pay GST on the same as it is for residential purpose? Reply By KASTURI SETHI: The Reply: Sh.Dinesh Mehta Ji, What is rent per month per employee ? Reply By Dinesh Mehta: The Reply: Rent is ₹ 1000 p.m. per employee Reply By KASTURI SETHI: The Reply: Such renting service for residential purpose is exempted vide Notification no.12/17-CT(R) dated 28.9.17 a .....

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..... s amended up to 16.10.20 (serial no.12). There are decisions of AAR and AAAR to this effect. These quarters must not be used as guest houses. If some of quarters are to be used as guest houses, rent must be less than ₹ 1000/- (may be ₹ 999/- or further less) per unit. See serial no.13 of above notification. Reply By vijay kumar: The Reply: Based on the facts provided, it is a taxable .....

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..... supply but is exempted vide sl.no.12 of Nofn.12/2017-CT Rate dt.28.6.2017. 12. Services by way of renting of residential dwelling for use as residence. Reply By Ganeshan Kalyani: The Reply: I agree with both the experts. Reply By Himansu Sekhar: The Reply: Kindly refer query I'd 112632
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