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GST – Andhra Pradesh AAR – Leasing of Commercial property, Government-occupied Private buildings – Applicant, building owner, leased out commercial building premises to a Government entity - Liability to pay GST on the rent received – Whether GST on rent is payable by the owner or the tenant – HELD - the building owner, being the registered service provider of leasing of commercial property, is liable to remit GST on the lease consideration under the forward charge mechanism, unless a specific provision shifts the liability to the recipient of the service (tenant) under the Reverse Charge Mechanism. In the instant case, there is no such specific provision that shifts the liability to the Government tenant, and hence, the building owner is liable to pay the GST on the rent received - there is no such provision in the GST Act that shifts the liability of GST on rent to the building owner for Government-occupied private buildings. The building owner is liable to pay the GST on the rent received under the forward charge mechanism – The applicant is liable to remit GST on rental services provided by them - Ordered accordingly - Is there any special provision in the GST Act for government-occupied private buildings – HELD - There is no specific provision in the GST Act regarding Government-occupied private buildings. The general provisions of the GST Act, which treat the leasing of commercial property as a taxable supply, are applicable in the present case.
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