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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?

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Gayathri K V

Gayathri K V

CA Inter

5K+

23-Mar-21 12:15

33

Answers (3)

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.


sudha reddy

sudha reddy

Moderator

23-Mar-21 14:26

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


Gayathri K V

Gayathri K V

CA Inter

5K+

24-Mar-21 13:06