https://www.taxtmi.com/forum/issue?id=119600 Where an individual owner provides commercial premises free to a distinct firm for business use, the provision is a supply attracting GST under the Reverse Charge Mechanism; the owner must obtain GST registration and pay tax, with notional rent valued by market value principles or applicable GST valuation provisions. If both parties lack GST registration, no GST liability arises in the absence of registration. en-us Fri, 14 Feb 2025 14:03:23 +0530 Tue, 08 Apr 2025 00:45:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119600 Where an individual owner provides commercial premises free to a distinct firm for business use, the provision is a supply attracting GST under the Reverse Charge Mechanism; the owner must obtain GST registration and pay tax, with notional rent valued by market value principles or applicable GST valuation provisions. If both parties lack GST registration, no GST liability arises in the absence of registration. Discussion-Forum GST Fri, 14 Feb 2025 14:03:23 +0530 https://www.taxtmi.com/forum/issue?id=119600