The GST treatment of renting immovable property has moved a long way from a simple “residential is exempt, commercial is taxed” rule.
Over the last few years the modality has shifted towards who the parties are, how the property is actually used, and a series of amendments and rulings that have steadily reshaped the position.
The following post covers how leasing is classified under GST, the treatment of commercial property, the treatment of residential property and the end-use test, the position on hostels, PG and student housing, the place-of-supply and input-tax-credit issues that affect cross-state arrangements, the compliance points to watch, and a timeline tracing how the rules have evolved up to the most recent developments.
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