https://www.taxtmi.com/caselaws?id=762816 The AAR, Andhra Pradesh ruled that the property owner is liable to pay GST on commercial property lease, not the government tenant. The applicant leased commercial premises to the Lokayukta Institution and sought clarification on GST liability. The AAR determined that leasing commercial property constitutes supply of service under GST Act Section 7(1A), attracting 18% GST. The owner's interpretation of Notifications 04/2022 and 05/2022 regarding reverse charge mechanism was rejected as these notifications apply only to residential dwellings, not commercial properties. The lessor remains liable for GST remittance under Sections 9 and 15 of the GST Act. en-us Wed, 27 Nov 2024 00:00:00 +0530 Sat, 07 Dec 2024 08:14:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762816 The AAR, Andhra Pradesh ruled that the property owner is liable to pay GST on commercial property lease, not the government tenant. The applicant leased commercial premises to the Lokayukta Institution and sought clarification on GST liability. The AAR determined that leasing commercial property constitutes supply of service under GST Act Section 7(1A), attracting 18% GST. The owner's interpretation of Notifications 04/2022 and 05/2022 regarding reverse charge mechanism was rejected as these notifications apply only to residential dwellings, not commercial properties. The lessor remains liable for GST remittance under Sections 9 and 15 of the GST Act. Case-Laws GST Wed, 27 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762816