This notification amends the Notification No. 13/2017-Central ...

Tax on rental income from commercial properties to be paid by tenant under reverse charge.

Notifications GST

October 9, 2024

This notification amends the Notification No. 13/2017-Central Tax (Rate) to bring the service of renting any property other than residential dwellings under the reverse charge mechanism (RCM) for Goods and Services Tax (GST). Any registered person receiving such rental services from an unregistered person will be liable to pay GST under RCM. The amendment comes into effect from 10th October 2024.

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This notification amends the Notification No. 13/2017-Central ...

Tax on rental income from commercial properties to be paid by tenant under reverse charge.

Notifications GST

October 9, 2024

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