https://www.taxtmi.com/forum/issue?id=118290 GST liability turns on whether the company charges rent-if rent is charged it is a commercial supply in the course of business and taxable; if no consideration is charged (a perquisite), no GST arises. The residential dwelling exemption may apply where the premises qualify as a residence and are let to an individual for personal use, including where the occupant is registered but uses it personally; factual characterisation of the guest house versus residential dwelling is decisive. en-us Fri, 16 Dec 2022 10:29:21 +0530 Thu, 23 Jan 2025 15:54:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118290 GST liability turns on whether the company charges rent-if rent is charged it is a commercial supply in the course of business and taxable; if no consideration is charged (a perquisite), no GST arises. The residential dwelling exemption may apply where the premises qualify as a residence and are let to an individual for personal use, including where the occupant is registered but uses it personally; factual characterisation of the guest house versus residential dwelling is decisive. Discussion-Forum GST Fri, 16 Dec 2022 10:29:21 +0530 https://www.taxtmi.com/forum/issue?id=118290