Summary of GST on Renting of Properties (Commercial & Residential)

After decision of GST Council and consequent issuance of notification for bringing some cases of commercial properties under RCM, there is some confusion. Therefore, in this article, we have summarised the Taxability of Each kind of Property with multiple permutation and combination of nature of Supplier (Landlord) and Recipient. Further, conclusions Reached are also explained with the help of legal provisions.

Summary of Taxability of Renting of Properties (Legal Provisions are explained in Next Section)

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(Legal Provisions)

RCM Notification related to Renting of Property:

S.No.	Category of Supply of Services	Supplier of Service	Recipient of Service	Notification No.
5AA	Service by way of Renting of Residential Dwelling to a Registered Person	Any Person	Any Registered Person	Inserted w.e.f. 18.07.2022 vide N.No. CTR 05/22
5AB	Service by way of renting of any property other than residential dwelling.	Any unregistered person	Any Registered person.	Inserted w.e.f. 10.10.2024 vide N.No. CTR 09/24

Exemption Notification regarding Residential Dwelling (S.No. 12 of N.No. 12/2017 as amended)

" Service by way of renting of residential dwelling for use as residence except where the residential dwelling is rented to a registered person."

Based on above legal provisions, Summary Table has been designed. In case of any query, please raised in comment section.

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Disclaimer: We have taken due care to the best of our knowledge while explaining the provisions surrounding the issue purely for informational/academic purpose. It should not be considered as professional advice or consultancy to be relied upon. While due care has been taken by Fab Gyan in preparing this article, certain mistakes and omissions may creep in. The Fab Gyan or its Author does not accept any liability for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document nor for any actions taken in reliance thereon.