TaxTMI 
TaxTMI 
GST Dealer(landlord) has given his property(apartment) on rent to a pvt ltd company (tenant)! however it is used by director for his residential purpose. Whether company(tenant) needs to pay gst under rcm. ? Kindly advise
RCM on rent recd from private limited company
02 Jan 2023 
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Reverse charge on rent: recipient company must pay GST even if the rented apartment is used by its director.
A private limited company renting a residential apartment from a registered GST dealer is liable to pay GST under reverse charge as the recipient of renting of a residential dwelling if it is registered (or liable to be registered). Use of the premises by the company's director for residential purposes does not negate the company's reverse charge liability. An exemption applies only where the registered recipient itself uses the property for personal purposes (e.g., a proprietor occupying it personally), which does not cover corporate-tenancy-used-by-director situations. (AI Summary)
A private limited company renting a residential apartment from a registered GST dealer is liable to pay GST under reverse charge as the recipient of renting of a residential dwelling if it is registered (or liable to be registered). Use of the premises by the company's director for residential purposes does not negate the company's reverse charge liability. An exemption applies only where the registered recipient itself uses the property for personal purposes (e.g., a proprietor occupying it personally), which does not cover corporate-tenancy-used-by-director situations. (AI Summary)