Much has been written on the fear that a registered tenant will have to pay RC on his rent if his landlord is unregistered under gst.
I say we go back to basics and examine the list of services/goods under the RC list as declared by the GST Council dtd.19th May 2017.
Rent on commercial property is clearly not included in that list.
That should lay to rest any apprehension of RCM on commercial rent.
It clearly falls in the usual forward charge list of services.
CAclubindia
