As per recent amendment, Service by way of renting of residential dwelling to a registered person by any person is subject to RCM tax. I have two doubts about this entry :-
My view is a building is treated as “residential dwelling” based on original plan sanction & it will not become commercial building just because municipal tax / water tax are paid at commercial rate. Is my view correct.
In a particular situation, a residential dwelling let out for commercial purpose is situate in Bangalore & landlord resides in Chennai. Will the tenant be liable to pay IGST or CGST / SGST under RCM
Debate on GST for Renting Residential Property: Reverse Charge Mechanism and IGST Implications Explained In a discussion about the Goods and Services Tax (GST) on renting residential dwellings, participants debated the implications of the Reverse Charge Mechanism (RCM) when a residential property is rented to a registered person. One participant clarified that if the tenant is registered with GST, they must pay GST under RCM, regardless of the property's use. Another participant noted that if the supplier and place of supply are in different states, Integrated GST (IGST) applies. They also discussed the necessity of registration under certain sections if the recipient is not already registered in the state where the property is located. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
