How does GST work on residential property rent in India?

Asked 28 Oct 2025·3102 views

I am a tenant in a residential apartment in Mumbai paying ₹45,000 per month as rent. My landlord does not have a PAN card and is not registered under GST. Do I need to pay GST on the rent? Also, can I claim input tax credit on GST paid on rent if I am running a business from home? What are the recent changes in GST rules for residential property in the Budget 2024?

Asked by Anita Desai

2 Answers

Residential property rent is exempt from GST. Since your landlord is renting a residential property, no GST applies regardless of the rent amount. This exemption was introduced in the 24th GST Council meeting and has been extended multiple times. You do not need to pay GST on residential rent and cannot claim any input tax credit since there is no GST charged.

Answered by FinWiz24 Admin · 30 Oct 2025

However, if you run a business from home and the landlord is registered under GST and charges GST on rent, you could claim ITC. But this is rare for residential properties. Commercial property rent is different — GST at 18% applies and ITC can be claimed.

Answered by FinWiz24 Admin · 30 Oct 2025