https://www.taxtmi.com/forum/issue?id=118310 A private limited company renting a residential apartment from a registered GST dealer is liable to pay GST under reverse charge as the recipient of renting of a residential dwelling if it is registered (or liable to be registered). Use of the premises by the company's director for residential purposes does not negate the company's reverse charge liability. An exemption applies only where the registered recipient itself uses the property for personal purposes (e.g., a proprietor occupying it personally), which does not cover corporate-tenancy-used-by-director situations. en-us Mon, 02 Jan 2023 13:55:47 +0530 Thu, 23 Jan 2025 15:54:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118310 A private limited company renting a residential apartment from a registered GST dealer is liable to pay GST under reverse charge as the recipient of renting of a residential dwelling if it is registered (or liable to be registered). Use of the premises by the company's director for residential purposes does not negate the company's reverse charge liability. An exemption applies only where the registered recipient itself uses the property for personal purposes (e.g., a proprietor occupying it personally), which does not cover corporate-tenancy-used-by-director situations. Discussion-Forum GST Mon, 02 Jan 2023 13:55:47 +0530 https://www.taxtmi.com/forum/issue?id=118310