GST AAR: Reverse charge on residential rent to registered employer, no ITC due to exempt employee housing under s17(2)/2(47)

GST AAR: Reverse charge on residential rent to registered employer, no ITC due to exempt employee housing under s17(2)/2(47)Case-LawsGSTAAR held that renting of residential dwellings by unregistered landlords to the applicant, a registered entity, constit

GST AAR: Reverse charge on residential rent to registered employer, no ITC due to exempt employee housing under s17(2)/2(47)
Case-Laws
GST
AAR held that renting of residential dwellings by unregistered landlords to the applicant, a registered entity, constitutes a taxable supply of services to the applicant under GST. The employer-employee relationship applies only between the applicant and its employees, not between the landlords and the applicant; therefore, the exemption for resident

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