## RCM on Renting of Immovable Property
### Two Distinct RCM Entries
Entry A — Renting of Residential Dwelling
Service of renting of residential dwelling by any person to a registered person (used for residence OR commercial) → RCM.
Entry B — Renting of Other Immovable Property
Service of renting of immovable property other than residential dwelling by any unregistered person to a registered person (other than composition taxable person) → RCM.
### Important Exemption Carve-Out
Even where RCM would otherwise apply on residential dwelling, it is exempt if:
- Rented to a registered person who is a proprietor, and
- The proprietor takes such property on rent in his personal capacity for his own residence (not as part of his business)
### Comprehensive Matrix — Residential Dwelling
| Supplier | Tenant | Purpose | Treatment |
|---|---|---|---|
| Reg/Unreg | Unregistered | Residence | Exempt |
| Reg/Unreg | Registered (proprietor, personal use) | Residence | Exempt |
| Reg/Unreg | Registered (other than above) | Residence | RCM |
| Reg/Unreg | Registered | Commercial | RCM |
| Reg/Unreg | Unregistered | Commercial | FCM |
### Comprehensive Matrix — Commercial (Other than Residential Dwelling)
| Supplier | Tenant | Treatment |
|---|---|---|
| Registered | Unregistered | FCM |
| Registered | Registered | FCM |
| Unregistered | Registered (composition) | FCM |
| Unregistered | Registered (regular) | RCM |
| Unregistered | Unregistered | FCM (but no GST as supplier not taxable person) |
### Key Takeaways
1. For residential dwelling, the supplier's registration status is irrelevant - RCM applies whenever recipient is registered (subject to the personal-residence exemption for proprietors).
2. For commercial/other immovable property, RCM is triggered only when supplier is unregistered AND recipient is registered regular dealer.
3. A composition dealer recipient never bears RCM on these renting entries.