I have one more query related to, whether gst has to be charged on rental service provided to govt dept. I am received Rs.75000/- for my building from govt.
There is a list of services exempt from charging GST, if provided to Government.
And renting of building to govt is not covered in those cases, hence it is subject to GST and hence GST needs to be charged on it.
Below is the list of those exemption cases for your ref.
Services provided by Fair Price Shops to CG by way of sale of wheat, rice and coarse grains under the Public Distribution System (PDS) against consideration in the form of commission or margin.
Services provided by Fair Price Shops to SG or Union territory by way of sale of Kerosene, Sugar, Edible Oil, etc under Public Distribution System against consideration in the form of commission or margin.
Services provided by the Goods and Service Tax Network) to the Central Govt. or Union territory for implementation of GST.
Services provided to Govt. of article 243G in relation to any function entrusted to a Panchayat or article 243W to Municipality.
Services provided to the CG, SG, Union territory under any insurance scheme for which total premium is paid by the CG, SG or Union territory.
Services provided to the CG, SG, Union territory under any training programme for which total expenditure is borne by the CG, SG, Union territory administration.
Services provided to the CG by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding.
Hello Naveen, Thanks for your feedback
Regarding your question,
There is a list of services exempt from charging GST, if provided to Government.
And renting of building to govt is not covered in those cases, hence it is subject to GST and hence GST needs to be charged on it.
Below is the list of those exemption cases for your ref.
Services provided by Fair Price Shops to CG by way of sale of wheat, rice and coarse grains under the Public Distribution System (PDS) against consideration in the form of commission or margin.
Services provided by Fair Price Shops to SG or Union territory by way of sale of Kerosene, Sugar, Edible Oil, etc under Public Distribution System against consideration in the form of commission or margin.
Services provided by the Goods and Service Tax Network) to the Central Govt. or Union territory for implementation of GST.
Services provided to Govt. of article 243G in relation to any function entrusted to a Panchayat or article 243W to Municipality.
Services provided to the CG, SG, Union territory under any insurance scheme for which total premium is paid by the CG, SG or Union territory.
Services provided to the CG, SG, Union territory under any training programme for which total expenditure is borne by the CG, SG, Union territory administration.
Services provided to the CG by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding.