Community Insights
Topic |
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Renting of Immovable Property-RCM or FCM The renting of immovable property is a very crucial matter for discussion as from time to time many amendments are came under GST in respect of renting of immovable property. As per section 7(1)(a) of CGST Act 2017 the expression supply includes all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed................... Read More |
19.10.2024 |
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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
Circular No. |
Subject |
Clarifications regarding applicability of GST on certain services | |
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. |