The short answer
Renting a residential property for residential use is exempt from GST. You do not charge GST on residential rent, and you do not need to register for GST on that income alone. This covers houses, flats, and apartments rented out for living.
When GST DOES apply
GST applies when the rental is not a residential-for-residential arrangement:
The fine line for PGs and hostels
A PG or hostel that provides rooms with services (food, housekeeping, utilities) is generally treated as a "residential dwelling" only if it resembles a home. Many commercial PGs that provide significant services are taxed under GST as hotels/short-stay accommodation, which changes the picture. If you run a PG with food and daily housekeeping, consult a CA — the exemption is not automatic.
Reverse charge for tenants who are businesses
If you rent residential property to a business, GST is payable on the transaction — but under the reverse charge mechanism, the tenant (the business) is usually the one who pays the GST to the government, not you. This is a common source of confusion. Your tenant's CA should handle it, but you need to provide the correct rent details.
TDS is separate from GST
Remember that TDS on rent is a different obligation from GST. Even though residential rent is GST-exempt, the tenant must still deduct TDS when rent crosses the thresholds. Read our guide on TDS on rent in India for the deduction rules and current rates.
How TenantsFlo helps
TenantsFlo lets you mark a property as commercial and generate GST-compliant bills with tax lines for shops and offices, while keeping residential units on simple rent-only billing. The right bill format for the right property type, automatically.
