GST on renting Residential Property, Goods and Services Tax - GST

[Rajendra Prasad]

Sir, ABC Pvt. Ltd. has leased out it's residential quarters to XYZ firm. XYZ firm is using those residential quarters for residential status of their staff. Is GST leviable on residential rent received from Commercial Concern. Please clarify.

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[SHARAD ANADA]

Refer Notification 12/2017 CT ( Rate) entry No.12

Heading 9963 or

Heading 9972

Services by way of renting of residential dwelling for use as residence. Rate of the tax is Nil. Conditions if any Nil