48th GST Council Meeting: No GST payable on residential dwelling rented to a registered person in its personal capacity

The GST Council’s 48th meeting was held in Delhi on December 17, 2022 under the chairmanship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman. The GST Council has inter-alia made the recommendation that no GST is payable where the residential dwelling is rented to a registered person if it is rented it in his/her personal capacity for use as his/her own residence and on his own account and not on account of his business.

The Press Release can be accessed at: https://www.pib.gov.in/PressReleasePage.aspx?PRID=1884399

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