{"id":19398,"date":"2022-11-08T10:42:07","date_gmt":"2022-11-08T10:42:07","guid":{"rendered":"http:\/\/34.100.199.175\/?page_id=19398"},"modified":"2026-07-24T18:57:50","modified_gmt":"2026-07-24T13:27:50","slug":"gst-on-rent","status":"publish","type":"page","link":"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/gst-on-rent\/","title":{"rendered":"GST on Rent"},"content":{"rendered":"<p>[vc_row][vc_column][vc_column_text]<\/p>\n<h1 class=\"zox-post-title left entry-title\" style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"GST_on_Rent\"><\/span><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;penalty for expired e way bill&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:513,&quot;3&quot;:{&quot;1&quot;:0},&quot;12&quot;:0}\">GST on Rent<\/span><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p>[\/vc_column_text][vc_column_text]<\/p>\n<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"2563\" data-end=\"2742\">GST on rent depends on the type of property, purpose of use, GST registration status of the landlord and tenant, and whether GST is payable under forward charge or reverse charge.<\/p>\n<p data-start=\"2744\" data-end=\"3016\">In most cases, rent from commercial property is taxable at 18% GST. Residential property used only for residential accommodation is generally exempt. However, if a residential dwelling is rented to a GST-registered person, GST may apply under the reverse charge mechanism.<\/p>\n<p data-start=\"3018\" data-end=\"3209\">For rent-related GST classification, real estate rental services generally fall under SAC 9972. For rental or leasing services involving non-residential property, SAC 997212 is commonly used.<\/p>\n<p>[\/vc_column_text][vc_column_text]<span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\\n&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:513,&quot;3&quot;:{&quot;1&quot;:0},&quot;12&quot;:0}\"><div class='ai-viewports ai-viewport-1 ai-insert-15-15961333' style='margin: 8px 0px; clear: both; padding-left: 325px;' data-insertion-position='prepend' data-selector='.ai-insert-15-15961333' data-insertion-no-dbg data-code='PGRpdiBjbGFzcz0nY29kZS1ibG9jayBjb2RlLWJsb2NrLTE1JyBzdHlsZT0nbWFyZ2luOiA4cHggMHB4OyBjbGVhcjogYm90aDsgcGFkZGluZy1sZWZ0OiAzMjVweDsnPgo8YSBocmVmPSJodHRwczovL215YmlsbGJvb2suaW4vY3JlYXRlLWFjY291bnQvIj4gPGltZyBzcmM9Imh0dHA6Ly9teWJpbGxib29rLmluL3Mvd3AtY29udGVudC91cGxvYWRzLzIwMjMvMDYvR2VuZXJhdGUtR1NULVJlcG9ydHMtTm93LnBuZyIgYWx0PSJnZW5lcmF0ZSBnc3QgcmVwb3J0cyI+IDwvYT4KPC9kaXY+Cg==' data-block='15'><\/div>\n<script>\n  ai_run_220895219067 = function(){ai_insert_viewport_code ('ai-insert-15-15961333');};\n  if (document.readyState === 'complete' || (document.readyState !== 'loading' && !document.documentElement.doScroll)) ai_run_220895219067 (); else document.addEventListener ('DOMContentLoaded', ai_run_220895219067);\n<\/script>\n<br \/>\n<\/span>[\/vc_column_text][vc_column_text]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"GST_on_Rent_Quick_Summary\"><\/span>GST on Rent: Quick Summary<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>[\/vc_column_text][vc_column_text]<\/p>\n<table>\n<thead>\n<tr>\n<th>Rental Situation<\/th>\n<th align=\"right\">GST Applicability<\/th>\n<th align=\"right\">GST Rate<\/th>\n<th>Who Pays GST?<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Commercial property rented by a GST-registered landlord<\/td>\n<td align=\"right\">Applicable<\/td>\n<td align=\"right\">18%<\/td>\n<td>Landlord charges GST in invoice<\/td>\n<\/tr>\n<tr>\n<td>Commercial property rented by an unregistered landlord to a GST-registered tenant<\/td>\n<td align=\"right\">Applicable under RCM<\/td>\n<td align=\"right\">18%<\/td>\n<td>Tenant pays GST under reverse charge<\/td>\n<\/tr>\n<tr>\n<td>Residential property rented for personal residential use<\/td>\n<td align=\"right\">Not applicable<\/td>\n<td align=\"right\">Nil<\/td>\n<td>No GST<\/td>\n<\/tr>\n<tr>\n<td>Residential dwelling rented to a GST-registered person<\/td>\n<td align=\"right\">Applicable under RCM<\/td>\n<td align=\"right\">18%<\/td>\n<td>Registered tenant pays GST<\/td>\n<\/tr>\n<tr>\n<td>Residential property used as office, shop, guest house or business place<\/td>\n<td align=\"right\">Applicable, depending on registration and use<\/td>\n<td align=\"right\">18%<\/td>\n<td>Landlord or tenant, based on GST status<\/td>\n<\/tr>\n<tr>\n<td>Rent paid by an unregistered individual for personal housing<\/td>\n<td align=\"right\">Not applicable<\/td>\n<td align=\"right\">Nil<\/td>\n<td>No GST<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2 id=\"h-impact-of-gst-on-rental-income\"><span class=\"ez-toc-section\" id=\"Impact_of_GST_on_Rental_Income\"><\/span>Impact of GST on Rental Income<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>With the adoption of GST, accumulating taxes from different sectors has now become very structured and convenient. Have a look at the influences of\u00a0GST on rental income, which are as follows:<\/p>\n<p><strong>Rules of Pre-GST<\/strong><\/p>\n<p>The owner of the property should register service tax before the adoption and introduction of GST if his overall taxable service is more than<span class=\"WebRupee\"> Rs. <\/span>10 lakhs per year, including all the rental income from all of his properties. On the other side, if his taxable earnings from all properties do not exceed<span class=\"WebRupee\"> Rs. <\/span>10 lakhs, then the landlord does not need to pay service tax. Another important rule is that only commercial rental properties would be charged service tax @ 15%. This rule is also implemented on a residential space that has been rented out for commercial use. When rental earnings are generated from residential properties, it does not levy service tax but 15% of service tax is applicable on rental income from commercial properties.<\/p>\n<p><strong>Rules of Post GST<\/strong><\/p>\n<p>A crucial change has been found in the process of tax collection after the introduction of GST. It has uniformed and streamlined a plethora of sectors which thereby affected rental earnings at the same time. As GST on residential property has been exempted out, you do not have to pay any GST. In addition, after the introduction of GST, the <a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/gst-turnover-limit\/\" target=\"_blank\" rel=\"noopener\">GST turnover limit<\/a> applicability has been listed in the range from<span class=\"WebRupee\"> Rs. <\/span>10 lakhs to<span class=\"WebRupee\"> Rs. <\/span>20 lakhs for any kind of renting or lease and businesses.[\/vc_column_text][vc_column_text]<span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\\n&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:513,&quot;3&quot;:{&quot;1&quot;:0},&quot;12&quot;:0}\"><div class='ai-viewports ai-viewport-1 ai-insert-15-42249868' style='margin: 8px 0px; clear: both; padding-left: 325px;' data-insertion-position='prepend' data-selector='.ai-insert-15-42249868' data-insertion-no-dbg data-code='PGRpdiBjbGFzcz0nY29kZS1ibG9jayBjb2RlLWJsb2NrLTE1JyBzdHlsZT0nbWFyZ2luOiA4cHggMHB4OyBjbGVhcjogYm90aDsgcGFkZGluZy1sZWZ0OiAzMjVweDsnPgo8YSBocmVmPSJodHRwczovL215YmlsbGJvb2suaW4vY3JlYXRlLWFjY291bnQvIj4gPGltZyBzcmM9Imh0dHA6Ly9teWJpbGxib29rLmluL3Mvd3AtY29udGVudC91cGxvYWRzLzIwMjMvMDYvR2VuZXJhdGUtR1NULVJlcG9ydHMtTm93LnBuZyIgYWx0PSJnZW5lcmF0ZSBnc3QgcmVwb3J0cyI+IDwvYT4KPC9kaXY+Cg==' data-block='15'><\/div>\n<script>\n  ai_run_855980266484 = function(){ai_insert_viewport_code ('ai-insert-15-42249868');};\n  if (document.readyState === 'complete' || (document.readyState !== 'loading' && !document.documentElement.doScroll)) ai_run_855980266484 (); else document.addEventListener ('DOMContentLoaded', ai_run_855980266484);\n<\/script>\n<br \/>\n<\/span>[\/vc_column_text][vc_column_text]<\/p>\n<h2 class=\"\" data-section-id=\"107ydfc\" data-start=\"4742\" data-end=\"4771\"><span class=\"ez-toc-section\" id=\"GST_on_Rent_Rules_in_India\"><\/span>GST on Rent Rules in India<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p class=\"\" data-start=\"4773\" data-end=\"4951\">Under GST, renting of immovable property is treated as a supply of service. The GST treatment depends mainly on whether the property is used for residential or business purposes.<\/p>\n<p data-start=\"4953\" data-end=\"5129\">For commercial property, GST is generally applicable at 18%. This includes rent from shops, offices, warehouses, godowns, factories, commercial buildings and business premises.<\/p>\n<p data-start=\"5131\" data-end=\"5344\">For residential property, GST is not applicable when the property is rented for personal residential use. However, GST applies under reverse charge when a residential dwelling is rented to a GST-registered person.<\/p>\n<p data-start=\"5346\" data-end=\"5568\">From 10 October 2024, GST under reverse charge also applies when an unregistered landlord rents any property other than a residential dwelling to a GST-registered tenant. In such cases, the tenant has to pay GST under RCM.<\/p>\n<p data-start=\"5570\" data-end=\"5734\">The key point is: GST is not decided only by the property type. It is decided by the use of the property and the GST registration status of the landlord and tenant.<\/p>\n<p>\u00a0[\/vc_column_text][vc_column_text]<\/p>\n<h2 id=\"h-gst-on-commercial-property\"><span class=\"ez-toc-section\" id=\"GST_on_Commercial_Property\"><\/span>GST on Commercial Property<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The new rules have been introduced associating with the GST applicability on commercial rent.\u00a0GST on commercial property\u00a0is applicable only when the rental income from commercial properties is more than<span class=\"WebRupee\"> Rs. <\/span>20 lakhs. As mentioned above, renting out a residential property for the purpose of residential is exempted from GST. However, a GST rate of 18% is implied on any kind of renting out of the immovable property for business as it is considered as a supply of service. Moreover, this comprises renting out residential and commercial property for commercial reasons no matter if it is partially or fully.[\/vc_column_text][vc_column_text]<\/p>\n<h2 id=\"h-3-major-points-to-remember-about-gst-on-commercial-rental-income\"><span class=\"ez-toc-section\" id=\"3_Major_Points_to_Remember_about_GST_on_Commercial_Rental_Income\"><\/span>3 Major Points to Remember about GST on Commercial Rental Income<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>If a rental income from commercial property is more than<span class=\"WebRupee\"> Rs. <\/span>20 lakhs per annum, it would be leviable to GST.<\/li>\n<\/ul>\n<ul>\n<li>The SGST would always be levied on the place of supply where the actual property is located even though you live in another place.<\/li>\n<\/ul>\n<ul>\n<li>If the rental income from a commercial property or residential property depending on the nature of the property is less than<span class=\"WebRupee\"> Rs. <\/span>20 lakh per year, it would not be included in the payment of GST.<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_column_text]<\/p>\n<h2 data-section-id=\"1214w7p\" data-start=\"6120\" data-end=\"6144\"><span class=\"ez-toc-section\" id=\"HSNSAC_Code_for_Rent\"><\/span>HSN\/SAC Code for Rent<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"6146\" data-end=\"6276\">For GST on rent, the correct classification is usually referred to as SAC code, because renting is treated as a service under GST.<\/p>\n<div class=\"TyagGW_tableContainer\">\n<div class=\"group TyagGW_tableWrapper flex flex-col-reverse w-fit\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"6278\" data-end=\"6692\">\n<thead data-start=\"6278\" data-end=\"6318\">\n<tr data-start=\"6278\" data-end=\"6318\">\n<th class=\"last:pe-10\" data-start=\"6278\" data-end=\"6295\" data-col-size=\"md\">Rental Service<\/th>\n<th class=\"last:pe-10\" data-start=\"6295\" data-end=\"6306\" data-col-size=\"sm\">SAC Code<\/th>\n<th class=\"last:pe-10\" data-start=\"6306\" data-end=\"6318\" data-col-size=\"sm\">GST Rate<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"6335\" data-end=\"6692\">\n<tr data-start=\"6335\" data-end=\"6379\">\n<td data-start=\"6335\" data-end=\"6365\" data-col-size=\"md\">Real estate rental services<\/td>\n<td data-col-size=\"sm\" data-start=\"6365\" data-end=\"6372\">9972<\/td>\n<td data-col-size=\"sm\" data-start=\"6372\" data-end=\"6379\">18%<\/td>\n<\/tr>\n<tr data-start=\"6380\" data-end=\"6488\">\n<td data-start=\"6380\" data-end=\"6440\" data-col-size=\"md\">Rental or leasing services involving residential property<\/td>\n<td data-col-size=\"sm\" data-start=\"6440\" data-end=\"6449\">997211<\/td>\n<td data-col-size=\"sm\" data-start=\"6449\" data-end=\"6488\">18%, subject to exemption\/RCM rules<\/td>\n<\/tr>\n<tr data-start=\"6489\" data-end=\"6569\">\n<td data-start=\"6489\" data-end=\"6553\" data-col-size=\"md\">Rental or leasing services involving non-residential property<\/td>\n<td data-col-size=\"sm\" data-start=\"6553\" data-end=\"6562\">997212<\/td>\n<td data-col-size=\"sm\" data-start=\"6562\" data-end=\"6569\">18%<\/td>\n<\/tr>\n<tr data-start=\"6570\" data-end=\"6639\">\n<td data-start=\"6570\" data-end=\"6623\" data-col-size=\"md\">Shop rent \/ office rent \/ commercial property rent<\/td>\n<td data-col-size=\"sm\" data-start=\"6623\" data-end=\"6632\">997212<\/td>\n<td data-col-size=\"sm\" data-start=\"6632\" data-end=\"6639\">18%<\/td>\n<\/tr>\n<tr data-start=\"6640\" data-end=\"6692\">\n<td data-start=\"6640\" data-end=\"6676\" data-col-size=\"md\">Warehouse, godown or factory rent<\/td>\n<td data-col-size=\"sm\" data-start=\"6676\" data-end=\"6685\">997212<\/td>\n<td data-col-size=\"sm\" data-start=\"6685\" data-end=\"6692\">18%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p>[\/vc_column_text][vc_column_text]<span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\\n&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:513,&quot;3&quot;:{&quot;1&quot;:0},&quot;12&quot;:0}\"><div class='ai-viewports ai-viewport-1 ai-insert-15-88598571' style='margin: 8px 0px; clear: both; padding-left: 325px;' data-insertion-position='prepend' data-selector='.ai-insert-15-88598571' data-insertion-no-dbg data-code='PGRpdiBjbGFzcz0nY29kZS1ibG9jayBjb2RlLWJsb2NrLTE1JyBzdHlsZT0nbWFyZ2luOiA4cHggMHB4OyBjbGVhcjogYm90aDsgcGFkZGluZy1sZWZ0OiAzMjVweDsnPgo8YSBocmVmPSJodHRwczovL215YmlsbGJvb2suaW4vY3JlYXRlLWFjY291bnQvIj4gPGltZyBzcmM9Imh0dHA6Ly9teWJpbGxib29rLmluL3Mvd3AtY29udGVudC91cGxvYWRzLzIwMjMvMDYvR2VuZXJhdGUtR1NULVJlcG9ydHMtTm93LnBuZyIgYWx0PSJnZW5lcmF0ZSBnc3QgcmVwb3J0cyI+IDwvYT4KPC9kaXY+Cg==' data-block='15'><\/div>\n<script>\n  ai_run_455894978156 = function(){ai_insert_viewport_code ('ai-insert-15-88598571');};\n  if (document.readyState === 'complete' || (document.readyState !== 'loading' && !document.documentElement.doScroll)) ai_run_455894978156 (); else document.addEventListener ('DOMContentLoaded', ai_run_455894978156);\n<\/script>\n<br \/>\n<\/span>[\/vc_column_text][vc_column_text]\t\t<div class=\"wp-faq-schema-wrap\">\n\t\t\t\t\t\t\t<h2><span class=\"ez-toc-section\" id=\"FAQs\"><\/span>FAQs<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\t\t\t\t\t\t<div class=\"wp-faq-schema-items\">\n\t\t\t\t\t\t\t\t\t<h3>Is GST applicable on rent?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>GST is applicable on rent when the property is used for commercial or business purposes. Residential rent for personal accommodation is generally exempt, but GST may apply under RCM when rented to a GST-registered person.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>What is the GST rate on rent?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>The GST rate on taxable rent is usually 18%. This applies to commercial property rent and rent paid under reverse charge where GST is applicable.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Is GST applicable on commercial property rent?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Yes, GST is applicable on commercial property rent at 18%. If the landlord is GST-registered, the landlord charges GST. If the landlord is unregistered and the tenant is GST-registered, the tenant pays GST under RCM.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Is GST applicable on residential rent?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>GST is generally not applicable when a residential property is rented for personal residential use. However, GST applies under RCM when a residential dwelling is rented to a GST-registered person.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>What is the HSN or SAC code for rent?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Rent is classified as a service, so SAC code is used. Real estate rental services fall under SAC 9972. Commercial rent, shop rent and office rent generally fall under SAC 997212.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>What is the HSN code for shop rent?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Shop rent generally falls under SAC 997212, which covers rental or leasing services involving non-residential property. The GST rate is usually 18%.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Can tenants claim ITC on GST paid on rent?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Yes, a GST-registered tenant can usually claim ITC on GST paid on rent if the property is used for business purposes and ITC conditions are satisfied.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Is GST on rent included in GST turnover?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Yes, taxable rental income is included while calculating GST aggregate turnover. Residential rent exempt from GST is treated differently, so landlords should check total taxable and exempt supplies carefully.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Is TDS applicable on rent along with GST?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>TDS under income tax may apply separately if rent crosses the applicable threshold. GST and TDS are different compliances, so GST should be calculated on rent as per GST rules, while TDS should be checked under income tax rules.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t[\/vc_column_text][\/vc_column][\/vc_row][vc_section][vc_row][vc_column][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/3&#8243;][vc_column_text][\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_column_text][\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_column_text][\/vc_column_text][\/vc_column][\/vc_row][\/vc_section]<\/p>\n","protected":false},"excerpt":{"rendered":"[vc_row][vc_column][vc_column_text] GST on Rent [\/vc_column_text][vc_column_text] GST on rent depends on the type of property, purpose of use, GST registration status of the landlord and tenant, and whether GST is payable under forward charge or reverse charge. In most cases, rent [...]","protected":false},"author":9,"featured_media":19404,"parent":19178,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.5.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST on Rent: Rate, HSN\/SAC Code, RCM &amp; Rental Income Rules<\/title>\n<meta name=\"description\" content=\"Know GST on rent for commercial property, residential rent, rental income, HSN\/SAC code, GST rate, RCM rules and ITC eligibility in India.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/gst-on-rent\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST on Rent: Rate, HSN\/SAC Code, RCM &amp; 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