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GST Applies to Notional Rent for Partner-Owned Properties Used by Partnership Firms per Section 7(1)(a), Schedule I.

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....Liability of GST - GST on notional rent - property of the partner used by the Partnership Firm to carry out the business by the firm at free of rent - GST is liable to be paid in respect of properties of the applicant rented out to the partnership firm to carry out the business of the firm even if it is free of rent as the activity is in furtherance of business and amounts to supply as per Section 7(1)(a) read with Schedule I of the CGST/TNGST Act, 2017. - AAR....

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GST Applies to Notional Rent for Partner-Owned Properties Used by Partnership Firms per Section 7(1)(a), Schedule I.