Gst on rent

If discount is given by landlord for rent .. on what amount gst needs to be charged . Any relevant provisions !


Rent 1 lakh but now they are charging only 50000.. gst in what amount and what is the relevant provision in act.
Replies (6)
Quick Summary
This discussion clarifies how Goods and Services Tax (GST) is applied when a landlord offers a discount on rent. It confirms that GST is charged on the actual amount paid by the tenant, not the original rent amount. The relevant provision cited is Section 15(3)(a) of the CGST Act 2017, which states that discounts duly recorded in the tax invoice do not form part of the transaction value.

GST will be charged on 15000
reference- 15(1) of CGST Act states that the transaction value is the assesable value.
I guess it's a Commercial Property.

GST @ 18% would be applicable on Rs. 50,000/-
Refer Valuation Provision of Section 15 of the CGST Act 2017. As per the Provision of Section 15(3) clause (a) of the CGST Act 2017, Discount given by the Supplier and duely recorded in the Tax Invoice does not forms part of the TRANSACTION VALUE.

Hence GST on Rs. 50,000/- would be applicable.
Was the discount agreed upon previously?

GST WILL BE CHARGED ON 50,000 ( 1LAKH -50,000) @ 18% = 9,000/-

For the first time the land lord giving discount

whataver the case may be gst is charged on the amount of service, here amount of service is 50,000 for particular month in that case the discounted price will be eligible for calculating gst

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