This is a common query many people have: is there GST on house rent? No. The residential house rent paid by a tenant for purely residential use is typically exempt from GST. The act of leasing or renting a home for living purposes is not treated as a “supply of service” under GST, so landlords do not charge GST on normal residential letting.
Is There Any GST on House Rent?
No. However, the exemption is not absolute. If a GST-registered person (i.e., one carrying on business) takes a residential property on rent and uses it for business or professional purposes.
From 18 July 2022 onward, GST at 18 % may apply via a reverse charge mechanism. It means the tenant (not the landlord) becomes liable to pay the tax. In such a case, even though the property is residential, it is treated like a business input, not a pure dwelling.
Thus, whether GST applies depends on who is renting (person or business), usage, and whether the landlord is registered under GST.
In a purely personal residential tenancy, no GST is levied. But if that residential unit is used as a workspace, guest house, or for commercial purposes, it attracts 18 % GST. I hope this resolves your query.
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Is There GST on House Rent?
yuvraj
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2025-09-26T08:38:43+00:00 2025-09-26T08:38:46+00:00Comment
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