Renting of immovable property services
Renting of immovable property service provided by Central Government to a registered business entity Is that taxable in Forward charge mechanism?
As per the amendment to notification 13/2017 vide sr no 5A- GST on rent charged for immovable properties by the government or local authority to a registered person will be under RCM. However, when the property is rented to an Unregistered person, the government would themselves deduct GST under FCM.
Also the services relating to post, aircraft, vessel are same like this? Ie, provided to registered person RCM and unregistered person Forward charge Or such item is forward charge
No. Only FCM