Question24: A gst registered dealer received factory rent from registered & unregistered dealer ,whether gst on rent & also rcm on rent is applicable '

Answer Renting of immovable property for commercial purpose is a taxable service under GST and their is no reverse charge u/s 9(3) of GST Act. Registered person renting factory for rent shall collect GST @18 % under Heading 9972 on such supply irrespective of the fact whether the tenant is registered or not
If the registered person paid rent of factory to unregistered person, then their is reverse charge u/s 9(4) but Vide Notification No. 10/2018-Central Tax (Rate) ,Dt.23-03-2018, the exemption relating to reverse charge on supplies from unregistered person u/s 9(4) is extended till 30.06.2018. (Reply dt. 17/4/2018)