GST Under Reverse Charge Mechanism Is Applicable On Services Of Renting Residential Premises as Guest House: AAR

The  Odisha Authority of Advance Ruling  has held that GST under the reverse charge mechanism is applicable to services by way of taking residential premises on rent for use as its guest house. The two-member bench of  Gopal Krishna Pati  and  P.K. Mohanty  has observed that the nature of rented properties clearly appeared to be residential properties used for commerc…