GST Applicability on Employee apartment rent and input tax credit

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..... Dear Experts, Thanks for your valuable support ............ We are a manufacturing unit, our some foreign expat living in residential service apartment. all the employees are related to production and quality related job. Please suggest, is ITC of GST available on this service? Some of employees living in residential apartment (not service apartment). is GST applicable on these residential prop .....

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..... erty rental service. if yes, please also suggest, availability of ITC. Regards - Reply By Rajagopalan Ranganathan - The Reply = Sir, Services by way of renting of residential dwelling for use as residence is chargeable at Nil rate of CGST vide Sl. No. 12 of Notification No. 12/2017-Central Tax (Rate) dated 28.6.2017 . This service will fall under heading No. 9963 or 9972 . Since CGST payab .....

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..... le is nil the question of availing ITC does not arise. - Reply By Himansu Sekhar - The Reply = Residential houses renting do not attract gst. The owner of the house will not charge gst. - Reply By KASTURI SETHI - The Reply = The plea that employees are related to production and quality related jobs cannot be the ground for availing ITC in the form of in the course or furtherance of business .....

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..... . This is after in agreement with the views of both experts. - Reply By AnilKumar Vyas - The Reply = Dear Experts, Thanks for your valuable suggestion and expert opinion. - GST Applicability on Employee apartment rent and input tax credit - Query Started By: - AnilKumar Vyas Dated:- 18-8-2017 Goods and Services Tax - GST - Got 4 Replies - GST - Discussion Forum - Knowledge Sharing, reply p .....

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..... ost by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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