Is GST chargeable on small Government lease rentals?

Is GST chargeable on the rent of immovable property leased by the Government where the rent amount is up to ₹5,000? Kindly clarify the applicability of Serial Nos. 9 and 12 of Notification No. 12/2017–Central Tax (Rate), dated 28 June 2017.

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Advocate By LEAD INDIA Answered: 12 Jun 2026

The applicability of GST depends on the nature of the immovable property, the status of the recipient, and whether the transaction falls within the exemptions provided under Notification No. 12/2017–Central Tax (Rate). You should carefully examine the relevant entries and facts of the transaction with GST Commissioner/officer of your local area. For further legal assistance, contact us on our helpline number. 

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