https://www.taxtmi.com/forum/issue?id=121057 Residential property leased to a GST-registered business entity as contractual lessee is subject to reverse charge, notwithstanding residential occupation by its consultant and family. The landlords' GST registration status does not change this treatment. Input tax credit on reverse-charge tax is uncertain where the accommodation is used personally, unless a documented business necessity under the consultancy arrangement establishes a sufficient business nexus. A direct lease to the consultant personally for family residence may ordinarily remain exempt if the business entity is not the actual recipient and the contractual and payment arrangements support that position. en-us Tue, 04 Aug 2026 14:18:57 +0530 Sun, 09 Aug 2026 17:29:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121057 Residential property leased to a GST-registered business entity as contractual lessee is subject to reverse charge, notwithstanding residential occupation by its consultant and family. The landlords' GST registration status does not change this treatment. Input tax credit on reverse-charge tax is uncertain where the accommodation is used personally, unless a documented business necessity under the consultancy arrangement establishes a sufficient business nexus. A direct lease to the consultant personally for family residence may ordinarily remain exempt if the business entity is not the actual recipient and the contractual and payment arrangements support that position. Discussion-Forum GST Tue, 04 Aug 2026 14:18:57 +0530 https://www.taxtmi.com/forum/issue?id=121057