How much GST is payable on service of renting residential house

[Anonymous]

I want to give my residential accommodation on rent basis. I am worried about the impact of Goods and Services Tax (GST) on the rent. How much GST will have to be charged for the services of renting residential house? Who will have to pay it – the landlord or the tenant?

[Dr. Ashok Dhamija]

There is no GST required to be paid on the services of renting residential accommodation.

There is a specific item with the heading of “Services by way of renting of residential dwelling for use as residence” mentioned in the list of services which are exempted from the GST, as per the list approved by the GST Council in its meeting dated 19 May 2017.

So, no GST is payable in respect of the services of renting out the residential house.

     

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Dr. Ashok Dhamija is a New Delhi based Supreme Court Advocate and author of law books. Read more about him by clicking here. List of his Forum Replies. List of his other articles. List of his Quora Answers. List of his YouTube Videos.

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