https://www.taxtmi.com/forum/issue?id=120777 Restoration charges paid by a tenant on behalf of the landlord are not a separate taxable supply by the tenant but form part of the value of renting services; any GST liability therefore arises in the hands of the landlord when the landlord's taxable status requires registration, since the tenant's payment discharges a landlord liability and augments the taxable rent. en-us Wed, 25 Feb 2026 14:52:11 +0530 Thu, 26 Feb 2026 11:36:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120777 Restoration charges paid by a tenant on behalf of the landlord are not a separate taxable supply by the tenant but form part of the value of renting services; any GST liability therefore arises in the hands of the landlord when the landlord's taxable status requires registration, since the tenant's payment discharges a landlord liability and augments the taxable rent. Discussion-Forum GST Wed, 25 Feb 2026 14:52:11 +0530 https://www.taxtmi.com/forum/issue?id=120777