The AAR perused the contentions made by both sides as well as the rent agreements and observed that the nature
of rented premises under discussion appear to be residential premises which is being used for commercial
purposes. The AAR held that irrespective of the purpose of use, if any residential dwelling is rented to a registered
person under GST, the tenant has to discharge GST liability under RCM as per Notification No. 05/2022 – Central
Tax (Rate) dated 13.07.2022.
Source: elplaw.in
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