https://www.taxtmi.com/forum/issue?id=118133 Amendment effective 18-07-2022 removes the exemption for renting residential dwellings when the lessee is a registered person, bringing such supplies under the reverse charge mechanism so that the registered recipient bears GST. There is a factual and interpretative dispute: one reading applies RCM uniformly for rentals to registered persons, while an alternative reading maintains forward charge liability where the dwelling was already taxed as commercial/office use before the amendment. The phrase "to a registered person" is understood to mean registration for business purposes. en-us Sat, 27 Aug 2022 16:53:06 +0530 Thu, 23 Jan 2025 15:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118133 Amendment effective 18-07-2022 removes the exemption for renting residential dwellings when the lessee is a registered person, bringing such supplies under the reverse charge mechanism so that the registered recipient bears GST. There is a factual and interpretative dispute: one reading applies RCM uniformly for rentals to registered persons, while an alternative reading maintains forward charge liability where the dwelling was already taxed as commercial/office use before the amendment. The phrase "to a registered person" is understood to mean registration for business purposes. Discussion-Forum GST Sat, 27 Aug 2022 16:53:06 +0530 https://www.taxtmi.com/forum/issue?id=118133