https://www.taxtmi.com/caselaws?id=435236 AAR Odisha ruled that GST at 18% applies under reverse charge mechanism when registered persons rent residential premises, regardless of usage purpose. The applicant company renting residential properties in New Delhi and Jaipur for employee guest house accommodation must pay GST under RCM. The ruling clarified that residential dwelling rental to GST-registered persons attracts RCM provisions irrespective of whether used for residential or commercial purposes, effective from July 18, 2022. en-us Thu, 02 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435236 AAR Odisha ruled that GST at 18% applies under reverse charge mechanism when registered persons rent residential premises, regardless of usage purpose. The applicant company renting residential properties in New Delhi and Jaipur for employee guest house accommodation must pay GST under RCM. The ruling clarified that residential dwelling rental to GST-registered persons attracts RCM provisions irrespective of whether used for residential or commercial purposes, effective from July 18, 2022. Case-Laws GST Thu, 02 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435236