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 on commercial rent: tenancy to a state regulatory outlet is taxable when outside municipal constitutional scope.
The rent receipts from letting premises to a State run regulatory sales outlet are treated as taxable under GST with no exemption available; although a notification exempts certain services provided to government, that exemption applies only where the service falls within the constitutional municipal type scope, which the respondent considers not to apply to this tenancy, rendering the supply taxable.