Pls note the following:
1) Renting for residential purpose shall not attract GST (Ref: Not. No.12/2017 of CGST Act).
2) Whereas commercial renting will attract GST and if the Landlord is not regd., the recipient of service should pay GST under RCM and he is able to take the credit of such GST. ( Ref: subsection (4) of Sec.9 of CGST Act).
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