GST on - Commercial Rent from State Government run Regulatory Sales Outlet

[gvenugopal g]

Dear Experts,

We receives commercial rent for let-out building to 'Tamilnadu State run Regulatory Sales Outlet' - ('ஒழுங்குமுறை விற்பனைகூடம்)'.

Kindly let us know whether GST applicable on this rent receipts.

Thanks & Regards: G. VENUGOPAL

[KASTURI SETHI]

No exemption is available. GST @18% (9% +9%) is applicable.

[KASTURI SETHI]

Pure services provided to any Govt. Central or State are exempted vide Notification No.12/17-CT(Rate) dated 28.6.17 as amended (serial no.3) but your service is out of purview of Article 243 G and 243 W of Constitution of India. Hence taxable.

[gvenugopal g]

Dear Sethi Ji,

Thanks a lot for your valuable and brief explanations with Notification references.

Thanks & Regards: G. VENUGOPAL

AI Summary

GST at 18% Applies to Commercial Rent from State-Run Outlets, No Exemption Under Current Rules A query was raised regarding the applicability of Goods and Services Tax (GST) on commercial rent received from a building let out to a state-run regulatory sales outlet. An expert clarified that no exemption applies, and GST at 18% is applicable. Although pure services to government entities are generally exempt under a specific notification, this service does not fall under the relevant constitutional articles and is therefore taxable. The original inquirer expressed gratitude for the detailed explanation and reference to the notification.