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Rent

gst rent

Uploaded by

nobodyknowher
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Topics covered

  • Business Registration,
  • Directors Sitting Fees,
  • Commercial Property,
  • Tenant Registration,
  • Entrepreneurs,
  • Corporate Governance,
  • Legal Precedents,
  • Taxation Policies,
  • Tax Notifications,
  • Business Registration Process
19 views4 pages

Rent

gst rent

Uploaded by

nobodyknowher
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd

Topics covered

  • Business Registration,
  • Directors Sitting Fees,
  • Commercial Property,
  • Tenant Registration,
  • Entrepreneurs,
  • Corporate Governance,
  • Legal Precedents,
  • Taxation Policies,
  • Tax Notifications,
  • Business Registration Process

Residential Property for Residential Use

Prior to 18 July,2022 Notification No. 12/2017- Central Tax (Rate) Dated 28th June, 2017
Exempt
Landlord
18 July,2022 Onward
Registered Un-Registered
Registered RCM- Tenant RCM- Tenant Notification No. 05/2022-CentralTax (Rate) Dated 13th July, 2022
Tenant
Un-Registered Exempt NA Notification No. 12/2017- Central Tax (Rate) Dated 28th June, 2017

Commercial Property for Commercial Use

From 1 July,2017 Landlord


till Date Registered Un-Registered
Registered FCM- Landord Exempt Notification No. 12/2017- Central Tax (Rate) Dated 28th June, 2017
Tenant
Un-Registered FCM- Landord NA
RCM on Directors Sitting Fees

Notification No. 13/2017- Central Tax (Rate) Dated 28th June, 2017
Sl. No. Category of Supply of Services Supplier of service Recipient of Service
Services supplied by a director of a The company or a body
company or a body corporate to the said A director of a company corporate located in the
6 company or the body corporate. or a body corporate taxable territory
Yes, in light of the judgment in ‘Space lance Office Solutions Private Limited – 2019(8) TMI 817 – Authority for Advance R
In this case, the applicant is in the business of subletting co-working spaces to a number of entrepreneurs who are mostl
in the service industry.

It was determined by the authorities that there are no direct laws or guidelines under GST that prevent such registration
office space if the landlord or property owner allows such sub-letting of space as co-working space. Hence, even though t
they were permitted to register for GST: https://www.gst.gov.in/ using the same address.
Authority for Advance Ruling – Kerala’.
preneurs who are mostly running start-up enterprises

event such registration using the address of shared


e. Hence, even though they were separate businesses,

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