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    <title>RCM - Rent</title>
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    <description>The son&#039;s controlling interest makes the HUF and the firm related parties; rent from the HUF to the firm is therefore a related party supply. Because the HUF is unregistered, GST is payable by the recipient under the reverse charge mechanism on the market value of the rent, and this reverse charge liability arises even where the landlord waives payment.</description>
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      <description>The son&#039;s controlling interest makes the HUF and the firm related parties; rent from the HUF to the firm is therefore a related party supply. Because the HUF is unregistered, GST is payable by the recipient under the reverse charge mechanism on the market value of the rent, and this reverse charge liability arises even where the landlord waives payment.</description>
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