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    <title>Payment of Commercial Premiums Rent</title>
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    <description>Where a residential dwelling is rented to a registered person, the recipient must pay GST under the reverse charge mechanism irrespective of supplier registration; however, rent for commercial property (shops, offices) is not subject to reverse charge and the recipient is not required to pay GST under RCM even if the supplier is unregistered.</description>
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      <title>Payment of Commercial Premiums Rent</title>
      <link>https://www.taxtmi.com/forum/issue?id=118277</link>
      <description>Where a residential dwelling is rented to a registered person, the recipient must pay GST under the reverse charge mechanism irrespective of supplier registration; however, rent for commercial property (shops, offices) is not subject to reverse charge and the recipient is not required to pay GST under RCM even if the supplier is unregistered.</description>
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      <law>GST</law>
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