#GST applicability on renting of resident unit:
CBIC by virtue of Notification No. 09/2017-dated 28th June 2017 exempted service of renting a residential dwelling used for the purpose of residence irrespective of the registration status of the supplier or the recipient of services as the case may be. However, CBIC have issued Notification No. 05/2022 dated 13 th July 2022, withdrew exemption on renting of residential dwelling to a person registered under GST, which is applicable from 18 th July 2022. Further, the onus of payment of GST on services by way of renting of residential dwelling to a registered person is lies upon the registered recipient of service, irrespective of the registration status of service provider. As such renting of residential dwelling to a registered person is added under the Reverse Charge Mechanism (RCM). In other words, renting of residential dwelling by any person to a person registered under GST than RCM will be applicable. Exemption will be still applicable in case of services provided by regi