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    <title>GST APPLICABLE ON COMMERCIAL PROPERTY AS RCM</title>
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    <description>Renting of commercial property does not attract the Reverse Charge Mechanism; GST on such rent is governed by the forward charge regime and is the supplier&#039;s obligation. If the landlord is unregistered, the tenant is not liable under RCM and ordinarily no GST arises between the parties. However, where rental receipts cross the statutory registration threshold, the landlord should obtain registration and charge GST.</description>
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      <description>Renting of commercial property does not attract the Reverse Charge Mechanism; GST on such rent is governed by the forward charge regime and is the supplier&#039;s obligation. If the landlord is unregistered, the tenant is not liable under RCM and ordinarily no GST arises between the parties. However, where rental receipts cross the statutory registration threshold, the landlord should obtain registration and charge GST.</description>
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