TaxTMI 
TaxTMI 
The R.T.P is registered under GST & he has given one of his residential property on rent, if the tenant use the property for PG (Paying Guest) service.
What is the GST impact in the hands of landlords?
Taxability on Renting of Residential Flat
26 Oct 2023 
4 Replies 
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GST on commercial use of rented residential property: liability may fall on landlord or tenant depending on registration and agreement.
Where a residential flat is let for use as a paying-guest service, the supply is characterized as commercial: a registered landlord may have to pay GST under forward charge on rent received, while a registered tenant conducting business may be liable under reverse charge; applicability of the residential-renting exemption depends on the lease terms, any licence for commercial use, and the registration threshold. (AI Summary)
Where a residential flat is let for use as a paying-guest service, the supply is characterized as commercial: a registered landlord may have to pay GST under forward charge on rent received, while a registered tenant conducting business may be liable under reverse charge; applicability of the residential-renting exemption depends on the lease terms, any licence for commercial use, and the registration threshold. (AI Summary)