GST on rent: Has Centre allowed hotels to step on landlords’ toes?

From July 18, tenants of residential houses have been brought within the ambit of GST through the reverse charge mechanism. That is, the tax is payable by the recipient of goods or service i.e., the tenant, as against the norm of the tax being payable by the supplier or service provider. Notification 05/22 of July 13 issued for this purpose, however, doesn’t fasten this burden on every tenant but…