GST on - Commercial Rent from State Government run Regulatory Sales Outlet, Goods and Services Tax - GST

[gvenugopal g]

Dear Experts,

We receives commercial rent for let-out building to "Tamilnadu State run Regulatory Sales Outlet" - ("ஒழுங்குமுறை விற்பனைகூடம்)".

Kindly let us know whether GST applicable on this rent receipts.

Thanks & Regards: G. VENUGOPAL

Posts / Replies

[KASTURI SETHI]

No exemption is available. GST @18% (9% +9%) is applicable.

[KASTURI SETHI]

Pure services provided to any Govt. Central or State are exempted vide Notification No.12/17-CT(Rate) dated 28.6.17 as amended (serial no.3) but your service is out of purview of Article 243 G and 243 W of Constitution of India. Hence taxable.

[gvenugopal g]

Dear Sethi Ji,

Thanks a lot for your valuable and brief explanations with Notification references.

Thanks & Regards: G. VENUGOPAL