Indian Metals and Ferro Alloys Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Odisha
- Date:
- February 23, 2023
- Type:
- Advance Ruling
- Members:
- Gopal Krishna Pati, P K Mohanty
Subject
Renting of residential dwelling to a registered person attracts GST under RCM, irrespective of the purpose of use
Summary
GST will be applicable even if the residential property is rented out to a registered person w.e.f. 18th July 2022. Liability to pay GST @ 18% under the reverse charge mechanism will arise on the recipient (tenant), if he is a registered person under…
Judgement
Subject: M/s. Indian Metals and Ferro Alloys Limited (herein after referred to as the ‘Applicant’) having principal place of business at IMFA Building, Bomikhal, Rasulgarh, Bhubaneswar-751010 , Odisha, a registered company bearing GSTIN 21AAACI4818F1Z2 has filed an application for advance ruling under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in FORM GST ARA-01…