18% GST on commercial rent
Office, warehouse and factory rent carries 18% GST. A registered landlord charges it; if the landlord isn't registered, a GST-registered tenant pays it under reverse charge. Check whether quotes include GST.
- Commercial rent for offices, warehouses and factories carries 18% GST.
- A registered landlord charges it; otherwise a GST-registered tenant pays under reverse charge.
- Landlords with rental income under ₹20 lakh a year may not need to register.
- Always check whether a quote includes GST.