GST on Rent (rental charges for house, shop, office, land)

GST on rent (rental charges for house, shop, office, land), 26 October 2026: 18%. In some cases the receiver pays the GST under reverse charge (see who pays). The exact rate depends on the entry that fits the supply — read the entries below, each with its notification.

Within a state the GST is split equally: for example 18% = 9% CGST + 9% SGST; between states it is charged as IGST.

GST rate today

Entries in force on 26 October 2026:

• 18% — Other real estate services not covered by the items above have GST at 18%. (1/2018-CT(R), entry 16(iii), from 25 January 2018)

No GST (exemptions in force)

• Nil — No GST on renting a house to live in, unless rented to a GST-registered business (a proprietor renting for his own home is fine); hostels and PGs are not covered. (4/2024-CT(R), entry 12, from 15 July 2024)
• Nil — No GST on conducting religious ceremonies, or renting space at a public religious place run by a registered trust, unless rooms cost ₹1000+/day, halls ₹10,000+/day or shops ₹10,000+/month. (7/2021-CT(R), entry 13, from 1 October 2021)
• Nil — If the Central or State Government, a Union territory or a local authority leases land to a government authority or government entity, there is no GST. (1/2018-CT(R), entry 16(i), from 25 January 2018)
• Nil — When land is leased as part of a builder's sale of flats, the land part up to one-third of the total amount has no GST. (3/2019-CT(R), entry 16(ii), from 1 April 2019)
• Nil — This covers a government-owned industrial corporation, or a body with 20% or more government ownership. When it leases industrial or financial-business plots for 30 years or more, the upfront premium has no GST (conditions apply). (28/2019-CT(R), entry 41, from 1 January 2020)
• Nil — No GST on development rights (TDR/FSI) used by a builder for flats sold from 1 April 2019, in proportion to residential area (conditions apply). (4/2019-CT(R), entry 41A, from 1 April 2019)
• Nil — No GST on the upfront premium for a 30-year-plus land lease taken from 1 April 2019 by a builder for flats for sale, in proportion to residential area (conditions apply). (4/2019-CT(R), entry 41B, from 1 April 2019)

Who pays the GST (reverse charge)

Reverse-charge entries in force on 26 October 2026 (Notification 13/2017-Central Tax (Rate) and its amendments): the receiver pays the GST instead of the supplier.

• This covers land leased for 30 years or more to a builder (promoter) for a construction project, for an upfront premium and/or rent. The builder pays the GST, not the landowner. (5/2019-CT(R), entry 5C, from 1 April 2019)
• If anyone rents out a residential house or flat to a person registered for GST, the tenant pays the GST, not the owner. (5/2022-CT(R), entry 5AA, from 18 July 2022)
• If the government (not Indian Railways), a union territory or local authority rents out property to a business registered for GST, the tenant pays the GST, not the government. (14/2023-CT(R), entry 5A, from 20 October 2023)
• If someone not registered for GST rents out a shop, office or other non-residential property to a GST-registered business (not under the composition scheme), the tenant pays the GST. (7/2025-CT(R), entry 5AB, from 16 January 2025)

Period by period since 1 July 2017

Every period between two changes in the notifications, with each rate entry in force for this service in that period. The table further down lists each entry once, with its start and end.

1 July 2017 – 12 October 2017

• 18% — Real estate services have GST at 18%. (11/2017-CT(R), entry 16, from 1 July 2017)
• Nil — No GST on renting out a residential house or flat for use as a residence. (12/2017-CT(R), entry 12, from 1 July 2017)
• Nil — Conducting religious ceremonies has no GST; so does renting space at a trust-run religious place, except rooms at ₹1,000+/day, halls at ₹10,000+/day or shops at ₹10,000+/month. (12/2017-CT(R), entry 13, from 1 July 2017)
• Nil — The one-time upfront amount paid to a State industrial development corporation for a 30-year-or-longer lease of an industrial plot has no GST. (12/2017-CT(R), entry 41, from 1 July 2017)

13 October 2017 – 24 January 2018

• 18% — Real estate services have GST at 18%. (11/2017-CT(R), entry 16, from 1 July 2017)
• Nil — No GST on renting out a residential house or flat for use as a residence. (12/2017-CT(R), entry 12, from 1 July 2017)
• Nil — Conducting religious ceremonies has no GST; so does renting space at a trust-run religious place, except rooms at ₹1,000+/day, halls at ₹10,000+/day or shops at ₹10,000+/month. (12/2017-CT(R), entry 13, from 1 July 2017)
• Nil — No GST on the upfront premium paid for a lease of 30 years or more of industrial or financial-business plots from state industrial development bodies. (32/2017-CT(R), entry 41, from 13 October 2017)

25 January 2018 – 19 September 2018

• 18% — Other real estate services not covered by the items above have GST at 18%. (1/2018-CT(R), entry 16(iii), from 25 January 2018)
• Nil — No GST on renting out a residential house or flat for use as a residence. (12/2017-CT(R), entry 12, from 1 July 2017)
• Nil — Conducting religious ceremonies has no GST; so does renting space at a trust-run religious place, except rooms at ₹1,000+/day, halls at ₹10,000+/day or shops at ₹10,000+/month. (12/2017-CT(R), entry 13, from 1 July 2017)
• Nil — If the Central or State Government, a Union territory or a local authority leases land to a government authority or government entity, there is no GST. (1/2018-CT(R), entry 16(i), from 25 January 2018)
• Nil — If land is leased as part of building flats under the listed housing items, the land part is exempt, but only up to one-third of the total amount. (1/2018-CT(R), entry 16(ii), from 25 January 2018)
• Nil — No GST on the upfront premium paid for a lease of 30 years or more of industrial or financial-business plots from state industrial development bodies. (32/2017-CT(R), entry 41, from 13 October 2017)

20 September 2018 – 31 March 2019

• 18% — Other real estate services not covered by the items above have GST at 18%. (1/2018-CT(R), entry 16(iii), from 25 January 2018)
• Nil — No GST on renting out a residential house or flat for use as a residence. (12/2017-CT(R), entry 12, from 1 July 2017)
• Nil — Conducting religious ceremonies has no GST; so does renting space at a trust-run religious place, except rooms at ₹1,000+/day, halls at ₹10,000+/day or shops at ₹10,000+/month. (12/2017-CT(R), entry 13, from 1 July 2017)
• Nil — If the Central or State Government, a Union territory or a local authority leases land to a government authority or government entity, there is no GST. (1/2018-CT(R), entry 16(i), from 25 January 2018)
• Nil — If land is leased as part of building flats under the listed housing items, the land part is exempt, but only up to one-third of the total amount. (1/2018-CT(R), entry 16(ii), from 25 January 2018)
• Nil — This covers a government-owned industrial corporation, or a body with 50% or more government ownership. When it leases industrial or financial-business plots for 30 years or more, the upfront premium has no GST (conditions apply). (23/2018-CT(R), entry 41, from 20 September 2018)

1 April 2019 – 31 December 2019

• 18% — Other real estate services not covered by the items above have GST at 18%. (1/2018-CT(R), entry 16(iii), from 25 January 2018)
• Nil — No GST on renting out a residential house or flat for use as a residence. (12/2017-CT(R), entry 12, from 1 July 2017)
• Nil — Conducting religious ceremonies has no GST; so does renting space at a trust-run religious place, except rooms at ₹1,000+/day, halls at ₹10,000+/day or shops at ₹10,000+/month. (12/2017-CT(R), entry 13, from 1 July 2017)
• Nil — If the Central or State Government, a Union territory or a local authority leases land to a government authority or government entity, there is no GST. (1/2018-CT(R), entry 16(i), from 25 January 2018)
• Nil — When land is leased as part of a builder's sale of flats, the land part up to one-third of the total amount has no GST. (3/2019-CT(R), entry 16(ii), from 1 April 2019)
• Nil — This covers a government-owned industrial corporation, or a body with 50% or more government ownership. When it leases industrial or financial-business plots for 30 years or more, the upfront premium has no GST (conditions apply). (23/2018-CT(R), entry 41, from 20 September 2018)
• Nil — No GST on development rights (TDR/FSI) used by a builder for flats sold from 1 April 2019, in proportion to residential area (conditions apply). (4/2019-CT(R), entry 41A, from 1 April 2019)
• Nil — No GST on the upfront premium for a 30-year-plus land lease taken from 1 April 2019 by a builder for flats for sale, in proportion to residential area (conditions apply). (4/2019-CT(R), entry 41B, from 1 April 2019)

1 January 2020 – 30 September 2021

• 18% — Other real estate services not covered by the items above have GST at 18%. (1/2018-CT(R), entry 16(iii), from 25 January 2018)
• Nil — No GST on renting out a residential house or flat for use as a residence. (12/2017-CT(R), entry 12, from 1 July 2017)
• Nil — Conducting religious ceremonies has no GST; so does renting space at a trust-run religious place, except rooms at ₹1,000+/day, halls at ₹10,000+/day or shops at ₹10,000+/month. (12/2017-CT(R), entry 13, from 1 July 2017)
• Nil — If the Central or State Government, a Union territory or a local authority leases land to a government authority or government entity, there is no GST. (1/2018-CT(R), entry 16(i), from 25 January 2018)
• Nil — When land is leased as part of a builder's sale of flats, the land part up to one-third of the total amount has no GST. (3/2019-CT(R), entry 16(ii), from 1 April 2019)
• Nil — This covers a government-owned industrial corporation, or a body with 20% or more government ownership. When it leases industrial or financial-business plots for 30 years or more, the upfront premium has no GST (conditions apply). (28/2019-CT(R), entry 41, from 1 January 2020)
• Nil — No GST on development rights (TDR/FSI) used by a builder for flats sold from 1 April 2019, in proportion to residential area (conditions apply). (4/2019-CT(R), entry 41A, from 1 April 2019)
• Nil — No GST on the upfront premium for a 30-year-plus land lease taken from 1 April 2019 by a builder for flats for sale, in proportion to residential area (conditions apply). (4/2019-CT(R), entry 41B, from 1 April 2019)

1 October 2021 – 17 July 2022

• 18% — Other real estate services not covered by the items above have GST at 18%. (1/2018-CT(R), entry 16(iii), from 25 January 2018)
• Nil — No GST on renting out a residential house or flat for use as a residence. (12/2017-CT(R), entry 12, from 1 July 2017)
• Nil — No GST on conducting religious ceremonies, or renting space at a public religious place run by a registered trust, unless rooms cost ₹1000+/day, halls ₹10,000+/day or shops ₹10,000+/month. (7/2021-CT(R), entry 13, from 1 October 2021)
• Nil — If the Central or State Government, a Union territory or a local authority leases land to a government authority or government entity, there is no GST. (1/2018-CT(R), entry 16(i), from 25 January 2018)
• Nil — When land is leased as part of a builder's sale of flats, the land part up to one-third of the total amount has no GST. (3/2019-CT(R), entry 16(ii), from 1 April 2019)
• Nil — This covers a government-owned industrial corporation, or a body with 20% or more government ownership. When it leases industrial or financial-business plots for 30 years or more, the upfront premium has no GST (conditions apply). (28/2019-CT(R), entry 41, from 1 January 2020)
• Nil — No GST on development rights (TDR/FSI) used by a builder for flats sold from 1 April 2019, in proportion to residential area (conditions apply). (4/2019-CT(R), entry 41A, from 1 April 2019)
• Nil — No GST on the upfront premium for a 30-year-plus land lease taken from 1 April 2019 by a builder for flats for sale, in proportion to residential area (conditions apply). (4/2019-CT(R), entry 41B, from 1 April 2019)

18 July 2022 – 31 December 2022

• 18% — Other real estate services not covered by the items above have GST at 18%. (1/2018-CT(R), entry 16(iii), from 25 January 2018)
• Nil — No GST on renting a house to live in, unless it is rented to a business registered for GST. (4/2022-CT(R), entry 12, from 18 July 2022)
• Nil — No GST on conducting religious ceremonies, or renting space at a public religious place run by a registered trust, unless rooms cost ₹1000+/day, halls ₹10,000+/day or shops ₹10,000+/month. (7/2021-CT(R), entry 13, from 1 October 2021)
• Nil — If the Central or State Government, a Union territory or a local authority leases land to a government authority or government entity, there is no GST. (1/2018-CT(R), entry 16(i), from 25 January 2018)
• Nil — When land is leased as part of a builder's sale of flats, the land part up to one-third of the total amount has no GST. (3/2019-CT(R), entry 16(ii), from 1 April 2019)
• Nil — This covers a government-owned industrial corporation, or a body with 20% or more government ownership. When it leases industrial or financial-business plots for 30 years or more, the upfront premium has no GST (conditions apply). (28/2019-CT(R), entry 41, from 1 January 2020)
• Nil — No GST on development rights (TDR/FSI) used by a builder for flats sold from 1 April 2019, in proportion to residential area (conditions apply). (4/2019-CT(R), entry 41A, from 1 April 2019)
• Nil — No GST on the upfront premium for a 30-year-plus land lease taken from 1 April 2019 by a builder for flats for sale, in proportion to residential area (conditions apply). (4/2019-CT(R), entry 41B, from 1 April 2019)

1 January 2023 – 14 July 2024

• 18% — Other real estate services not covered by the items above have GST at 18%. (1/2018-CT(R), entry 16(iii), from 25 January 2018)
• Nil — Renting a house for living has no GST, unless rented to a GST-registered business — but a sole proprietor renting it personally as his own home is still exempt. (15/2022-CT(R), entry 12, from 1 January 2023)
• Nil — No GST on conducting religious ceremonies, or renting space at a public religious place run by a registered trust, unless rooms cost ₹1000+/day, halls ₹10,000+/day or shops ₹10,000+/month. (7/2021-CT(R), entry 13, from 1 October 2021)
• Nil — If the Central or State Government, a Union territory or a local authority leases land to a government authority or government entity, there is no GST. (1/2018-CT(R), entry 16(i), from 25 January 2018)
• Nil — When land is leased as part of a builder's sale of flats, the land part up to one-third of the total amount has no GST. (3/2019-CT(R), entry 16(ii), from 1 April 2019)
• Nil — This covers a government-owned industrial corporation, or a body with 20% or more government ownership. When it leases industrial or financial-business plots for 30 years or more, the upfront premium has no GST (conditions apply). (28/2019-CT(R), entry 41, from 1 January 2020)
• Nil — No GST on development rights (TDR/FSI) used by a builder for flats sold from 1 April 2019, in proportion to residential area (conditions apply). (4/2019-CT(R), entry 41A, from 1 April 2019)
• Nil — No GST on the upfront premium for a 30-year-plus land lease taken from 1 April 2019 by a builder for flats for sale, in proportion to residential area (conditions apply). (4/2019-CT(R), entry 41B, from 1 April 2019)

15 July 2024 – in force

• 18% — Other real estate services not covered by the items above have GST at 18%. (1/2018-CT(R), entry 16(iii), from 25 January 2018)
• Nil — No GST on renting a house to live in, unless rented to a GST-registered business (a proprietor renting for his own home is fine); hostels and PGs are not covered. (4/2024-CT(R), entry 12, from 15 July 2024)
• Nil — No GST on conducting religious ceremonies, or renting space at a public religious place run by a registered trust, unless rooms cost ₹1000+/day, halls ₹10,000+/day or shops ₹10,000+/month. (7/2021-CT(R), entry 13, from 1 October 2021)
• Nil — If the Central or State Government, a Union territory or a local authority leases land to a government authority or government entity, there is no GST. (1/2018-CT(R), entry 16(i), from 25 January 2018)
• Nil — When land is leased as part of a builder's sale of flats, the land part up to one-third of the total amount has no GST. (3/2019-CT(R), entry 16(ii), from 1 April 2019)
• Nil — This covers a government-owned industrial corporation, or a body with 20% or more government ownership. When it leases industrial or financial-business plots for 30 years or more, the upfront premium has no GST (conditions apply). (28/2019-CT(R), entry 41, from 1 January 2020)
• Nil — No GST on development rights (TDR/FSI) used by a builder for flats sold from 1 April 2019, in proportion to residential area (conditions apply). (4/2019-CT(R), entry 41A, from 1 April 2019)
• Nil — No GST on the upfront premium for a 30-year-plus land lease taken from 1 April 2019 by a builder for flats for sale, in proportion to residential area (conditions apply). (4/2019-CT(R), entry 41B, from 1 April 2019)

SAC codes under 9972

• 997211 Rental or leasing services involving own or leased residential property
• 997212 Rental or leasing services involving own or leased non-residential property
• 997213 Trade services of buildings
• 997214 Trade services of time-share properties
• 997215 Trade services of vacant and subdivided land
• 997219 Other real estate services involving owned or leased property
• 997221 Property management services on a fee or commission basis or on contract basis
• 997222 Building sales on a fee or commission basis or on contract basis
• 997223 Land sales on a fee or commission basis or on contract basis
• 997224 Real estate appraisal services on a fee or commission basis or on contract basis
• 997229 Other real estate services on a fee or commission basis or on contract basis
• 997231 Services by way of grant of development rights, FSI or additional FSI

Full rate history

Reverse-charge history

Check a code or a date

• Codes under this service and today's rate per code: SAC code page.
• Any other item or service: GST Rate Finder; tax on an amount: GST calculator.
• How to read the notification yourself: verify a GST rate. The rate on any past invoice date is in the free BooksOn HSN app.

GST on other services

• All services
• Transport charges (goods transport, GTA, freight)
• Cab, taxi and passenger transport
• Vehicle hire and rental (with driver)
• Security services (security guards)
• Manpower supply and labour charges
• Legal charges (advocate and lawyer fees)
• Consultancy and professional fees
• Courier charges
• Hotel room charges
• Restaurant bills, food and catering
• Construction and works contract
• Repair and maintenance charges
• Job work charges
• Insurance premium
• Bank charges and loan processing fees
• Advertising charges
• Event management, pandal and shamiana
• Commission and brokerage

From the BooksOn HSN dataset (version 7), compiled from CBIC notifications since 1 July 2017, checked on 26 October 2026. Reference only: confirm the entry and its conditions in the notification before invoicing.