GST on Rent Recd by person dealing in Tax Free Goods

[R.P. GUpta]

5 Lakh Rent recd in Advance in April by the Proprietor dealing only in EXEMPT goods turnover more than say 10 cr.

???
1. As I have made a single invoice for the whole year in April Iteself. Will GST be applicable on me. At present Service tax is not applicable. I have no other taxable service.

2. If GST is applicable in case 1 Can I show this rent meant for only April to June as GST is applicable from 1 July. Will GST be still applicable.

AI Summary

GST on advance rent: advance receipts for exempt supplies are not taxable under GST for lease of residential immovable property.
Advance receipts that relate to exempt supplies are not subject to GST; an advance received against an exempt supply-here, lease rent for immovable residential property by a person dealing only in exempt goods-is outside the levy of GST under the Act.