https://www.taxtmi.com/forum/issue?id=121057 Where a GST-registered business is the contractual lessee of a residential dwelling for its consultant's residence, the stated view is that it should pay GST under the reverse charge mechanism on rent payable to both co-owners. Input tax credit is considered uncertain because the premises are used as the consultant's residence and may constitute personal consumption. Credit may have a stronger basis if accommodation is a documented business necessity under the consultancy arrangement. A co-owner's separate GST registration does not alter the reverse-charge treatment or require forward-charge GST. en-us Tue, 04 Aug 2026 14:18:57 +0530 Wed, 05 Aug 2026 14:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121057 Where a GST-registered business is the contractual lessee of a residential dwelling for its consultant's residence, the stated view is that it should pay GST under the reverse charge mechanism on rent payable to both co-owners. Input tax credit is considered uncertain because the premises are used as the consultant's residence and may constitute personal consumption. Credit may have a stronger basis if accommodation is a documented business necessity under the consultancy arrangement. A co-owner's separate GST registration does not alter the reverse-charge treatment or require forward-charge GST. Discussion-Forum GST Tue, 04 Aug 2026 14:18:57 +0530 https://www.taxtmi.com/forum/issue?id=121057