GST on immovable property.

@ sukhwani keyur.

                             Dear Sir, as per first Schedule to GST Act, supply of goods or services without consideration between related persons is a taxable supply. In this case, the partner and the partnership firm are treated as two separate legal entity. They are qualified as related persons as per the explanation given to section 15 (one of them directly or indirectly controls the other). Hence, GST is payable. 

Rent of such property will be come under supply. Valuation will be done as section 15 for related parties.

But then you also have to see that annual rent value as per section exceeds the registration limit. If the partners are already registered then GST payable.