TaxTMI 
TaxTMI 
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
gst on house rent
24 Jul 2017 
11 Replies 
8968 Views Asked by
Renting of residential property exemption: company-provided employee housing generally attracts no GST, subject to commercial-use exceptions.
Renting of residential dwellings for use as residence is exempt from GST under the relevant notification; commercial or per-day accommodation (hotels/guest houses) is treated differently. The taxability depends on whether company-provided housing is a non-commercial employment benefit (generally non-taxable) or a commercial expense/letting (which may attract GST). Input tax credit and the precise exemption conditions must be examined to classify the supply correctly. (AI Summary)
Renting of residential dwellings for use as residence is exempt from GST under the relevant notification; commercial or per-day accommodation (hotels/guest houses) is treated differently. The taxability depends on whether company-provided housing is a non-commercial employment benefit (generally non-taxable) or a commercial expense/letting (which may attract GST). Input tax credit and the precise exemption conditions must be examined to classify the supply correctly. (AI Summary)