GST on Renting of Immovable Property – RCM Applicability
Published: September 4, 2026
Description:
The note summarises GST treatment of commercial and residential property rentals under FCM and RCM.
It covers relevant Central Tax (Rate) notifications from 2017 to 2024.
RCM applies to residential renting to registered persons and certain unregistered-to-registered commercial rentals.
It also includes the 2022 GST Council clarification and 2024 corrigendum.
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