https://www.taxtmi.com/forum/issue?id=120872 Renting of a residential dwelling for use as residence is exempt under GST, and the exemption depends on the nature of the property and its end use rather than on whether the landlord is in the business of renting. Residential rent used for business purposes becomes taxable, and renting to a registered person for business use attracts GST under the reverse charge mechanism. Commercial property renting remains taxable at 18% GST. In a lease-and-sublease arrangement, the tax position also turns on residential use, business use, and registration status. en-us Wed, 15 Apr 2026 21:53:51 +0530 Mon, 20 Apr 2026 20:06:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120872 Renting of a residential dwelling for use as residence is exempt under GST, and the exemption depends on the nature of the property and its end use rather than on whether the landlord is in the business of renting. Residential rent used for business purposes becomes taxable, and renting to a registered person for business use attracts GST under the reverse charge mechanism. Commercial property renting remains taxable at 18% GST. In a lease-and-sublease arrangement, the tax position also turns on residential use, business use, and registration status. Discussion-Forum GST Wed, 15 Apr 2026 21:53:51 +0530 https://www.taxtmi.com/forum/issue?id=120872