Question 31:
Is GST applicable on farm house (owned in individual, already having GSTIN also for fabric sale business) given on rent for some event? It is proposed to be given on rent to a foreigners delegation against fee.
 
Answer:
The term supply used in GST has a very wide scope it  includes almost every activity of sourcing revenue. It covers Government Trust and NGO also. The transactions of all types are covered There are two exception only first is Schedule iii to the CGST Act which gives detail of transaction not considered as supply Your item is not covered under this. Second is exemption given to the goods and services These exemption are mostly given in Notification no 2 for goods and in notification no 12 given for services. We could not find exemption for your item so The same is taxable. Please do not be confused with export of service it is not export of service because the place of supply is in India.  
 

(Reply dt.13/01/2018)