Community Insights

Topic

Publish Date

Renting of Immovable Property-Detailed Discussion

Renting means allowing, permitting or granting access any property with or without the transfer of the possession of control. From the GST prospective the Renting of immovable properties can be divided in two parts, one is renting of commercial property and other is renting of residential property. The renting of immovable property is a very crucial matter for discussion as from time to time many amendments are came under GST ......Read More

07.06.2024

CIRCULARS

S.No. Circular No. Subject

1.

Circular No. 44/18/2018-CGST Dated 02/05/2018

Issue related to taxability of "tenancy rights" under GST

CASE LAW

Authority

One liner

2024(03)LCX0412

Allahabad High Court

Thai Mookambikaa Ladies Hostel

The issue of levy of GST on residential accommodation should be viewed from the perspective of recipient of service and not from the perspective of service provider.