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    <title>Rent collected from employees for renting out the residential quarters of factory will attract GST under RCM</title>
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    <description>Services of renting of residential dwelling for use as residence are exempt from GST when the premises are used exclusively as a residence. However, if the recipient is a registered person the exemption does not apply and the liability may be attracted under the reverse charge mechanism, so determination depends on (a) the residential character of the quarters and (b) the employee&#039;s GST registration status.</description>
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      <description>Services of renting of residential dwelling for use as residence are exempt from GST when the premises are used exclusively as a residence. However, if the recipient is a registered person the exemption does not apply and the liability may be attracted under the reverse charge mechanism, so determination depends on (a) the residential character of the quarters and (b) the employee&#039;s GST registration status.</description>
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      <law>GST</law>
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