GST of 18% applicable on Renting of Commercial Dwelling: AAR

GST of 18% applicable on Renting of Commercial Dwelling: AAR

THE AUTHORITY OF ADVANCE RULING

The Question and Ruling as follows : Query: Whether the applicant is eligible for the exemption from payment of GST on the monthly rentals received by her on lease of her residential building at Telangana to D-Twelve Spaces Private Limited, as per Sl.No.13 of the Notification No.9/2017 Dated 28-6-2017. Answer: 1) The classification of service provided by M/s. Lakshmi Tulasi Quality Fuels, is covered under SAC 997212 and hence under entry no.16 of Notification No.8/2017 (lntegrated Tax) (Rate), Dt:28-6-2017, liable to IGST @ 18%. 2) The entry No.13 of Notification No.9/2017 (Integrated Tax) (Rate) Dated 28-6-2017 - "services by way of renting of residential dwelling for use as residence" is not applicable to the present case on hand. Read Ruling