TaxTMI 
TaxTMI 
and if the person is in the business of renting residential and commercial properties than what
Is income from rent on residential income exempted under gst though the business is of renting of properties residential and commercial
and if the person is in the business of renting residential and commercial properties than what
15 Apr 2026 
4 Replies 
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Residential dwelling exemption under GST depends on end use, while business use and commercial rent remain taxable.
Renting of a residential dwelling for use as residence is exempt under GST, and the exemption depends on the nature of the property and its end use rather than on whether the landlord is in the business of renting. Residential rent used for business purposes becomes taxable, and renting to a registered person for business use attracts GST under the reverse charge mechanism. Commercial property renting remains taxable at 18% GST. In a lease-and-sublease arrangement, the tax position also turns on residential use, business use, and registration status. (AI Summary)
Renting of a residential dwelling for use as residence is exempt under GST, and the exemption depends on the nature of the property and its end use rather than on whether the landlord is in the business of renting. Residential rent used for business purposes becomes taxable, and renting to a registered person for business use attracts GST under the reverse charge mechanism. Commercial property renting remains taxable at 18% GST. In a lease-and-sublease arrangement, the tax position also turns on residential use, business use, and registration status. (AI Summary)