TaxTMI 
TaxTMI 
Services by way of renting of residential dwelling for use as residence.
Please clarify:
Whether this service should be reported as exempted supply or nil rated supply in GSTR 3B
Services by way of renting of residential dwelling for use as residence.
31 May 2018 
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Exempt supply: renting of residential dwellings should be reported as exempt in GSTR 3B, not nil rated.
Renting of a residential dwelling for use as residence is treated as an exempted supply for GST reporting rather than a nil rated tariff entry. The discussion distinguishes between nil tariff entries in the rate schedule and exemptions granted under the CGST exemption provisions, noting that the former is a tariff treatment while the latter is an exemption mechanism that dictates reporting in GSTR 3B. (AI Summary)
Renting of a residential dwelling for use as residence is treated as an exempted supply for GST reporting rather than a nil rated tariff entry. The discussion distinguishes between nil tariff entries in the rate schedule and exemptions granted under the CGST exemption provisions, noting that the former is a tariff treatment while the latter is an exemption mechanism that dictates reporting in GSTR 3B. (AI Summary)