Article on GST – 278

1. Rate Notification 5/2022 dated 13 July 2022 regarding RCM on residential dwelling unit:
Services by way of renting of residential dwelling to a GST registered person for either residential or commercial purpose, shall attract GST and is to be paid under Reverse Charge Mechanism (RCM) in the hands of the GST Registered person who is the recipient of such services (tenant). It is irrelevant whether the supplier of rental service of such residential dwelling (owner) is registered under GST or not. This is with effect from 18 July 2022

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