TaxTMI 
TaxTMI 
GST paid on the rent under RCM, does it eligible to take ITC ?
GST paid on the rent under RCM, does it eligible to take ITC ?
29 Aug 2017 
4 Replies 
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Input tax credit: GST paid under reverse charge on rent claimable if rent is input for taxable outputs.
If renting of a building is an input service for providing taxable output services, GST paid on rent under the reverse charge mechanism can be claimed as input tax credit; where the landlord is unregistered and GST is paid under RCM, credit is available provided the rent is used for taxable supplies and the supply is intra state. (AI Summary)
If renting of a building is an input service for providing taxable output services, GST paid on rent under the reverse charge mechanism can be claimed as input tax credit; where the landlord is unregistered and GST is paid under RCM, credit is available provided the rent is used for taxable supplies and the supply is intra state. (AI Summary)