TaxTMI 
TaxTMI 
Sir, ABC Pvt. Ltd. has leased out it's residential quarters to XYZ firm. XYZ firm is using those residential quarters for residential status of their staff. Is GST leviable on residential rent received from Commercial Concern. Please clarify.
GST on renting Residential Property
16 Mar 2020 
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GST on residential renting: Nil rate applies where a dwelling is leased for use as residence.
Renting of a residential dwelling for use as residence is treated as a Nil rated supply under the applicable GST rate notification; the Nil rate applies where the premises are used as a residence and no additional conditions were indicated, so leasing residential quarters to a commercial firm for staff residence does not alter that classification. (AI Summary)
Renting of a residential dwelling for use as residence is treated as a Nil rated supply under the applicable GST rate notification; the Nil rate applies where the premises are used as a residence and no additional conditions were indicated, so leasing residential quarters to a commercial firm for staff residence does not alter that classification. (AI Summary)