gst on house rent

[jayesh thacker]

our company provide house to some employee and pay rent monthly by company total 4 house rent amount is 35000/- in this case gst is applicable or not

AI Summary

GST Exemption on Employee Accommodation: Rental for Residential Use Under Notification No.12/17-Central Tax (Rate) is Generally Exempt A company inquired about the applicability of GST on house rent paid for employee accommodations. Several experts responded, agreeing that renting residential property for employees is exempt from GST under Notification No.12/17-Central Tax (Rate), specifically Serial No.12, which covers non-commercial residential dwelling rentals. However, there was some debate about the interpretation of the exemption, with one expert suggesting that if the rent is part of employment benefits, it may not attract GST, while another argued that if it is a business expense, GST might apply. The consensus leaned towards exemption for residential purposes.