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

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.