Gst Applicable On Rentals On Residential Accommodation On RCM Basis

On 17th July 2022 onwards, GST is applicable on Residential rentals paid by the tenant. Onus is on tenant to pay the GST on the rent paid irrespective of rent amount if the tenant is registered under GST.

For  example, a company paying rentals for director’s accommodation or for any rest house, in such case when the company is registered under GST then the GST is payable @18% on the rent paid irrespective of the amount of rent.

Any tenant who is registered