Exemption applicable or not

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Sir/ Madam
One clarification whether payment of rent by post office for the building owned by pamchayat attracts 18% GST along with rent
Replies (1)
As per the GST Act, If Government or local authorities give immovable property on rent to a registered person, then GST is to be paid by the tenant under Reverse charge mechanism. If the tenant is an unregistered person, then the government will collect GST under the forward charge mechanism


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