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    <title>Reverse Charge - Renting of Residential Premises</title>
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    <description>Applicability of GST under the reverse charge mechanism for rent paid by a company to director-owners hinges on statutory notifications and factual characterisation. One view treats such payments as RCM-liable supplies to a registered person; another invokes an exemption for residential use. If the payment is remuneration or reimbursement within an employer-employee relationship, it may be outside GST under Schedule III. Liability also depends on whether directors are taxable persons in their individual capacity.</description>
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      <description>Applicability of GST under the reverse charge mechanism for rent paid by a company to director-owners hinges on statutory notifications and factual characterisation. One view treats such payments as RCM-liable supplies to a registered person; another invokes an exemption for residential use. If the payment is remuneration or reimbursement within an employer-employee relationship, it may be outside GST under Schedule III. Liability also depends on whether directors are taxable persons in their individual capacity.</description>
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