Harjeet Kaur, a resident of Punjab, is having a residential property in Amritsar, Punjab which has been given on rent to a family for 72 lakh per…

CA Intermediate · Taxation · MTP · January 2026
Harjeet Kaur, a resident of Punjab, is having a residential property in Amritsar, Punjab which has been given on rent to a family for 72 lakh per annum for residence purposes. Determine whether Harjeet Kaur is liable to pay GST on such rent.
(A) Yes, as services by way of renting is taxable supply under GST.
(B) No, service by way of renting of residential property is exempt.
(C) No, service by way of renting of residential property does not constitute supply.
(D) Harjeet Kaur, being individual, is not liable to pay GST.

Suggested Answer and Working Notes:

Correct Answer: Option (B)

No, service by way of renting of residential property is exempt.

Topics: Paper 3B: Goods and Services Tax, Paper 3A: Income Tax Laws

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