| S. No. | Service | Supplier | Recipient | Notification Reference | Effective Date |
| 5AA | Renting of residential dwelling | Any unregistered person | Any registered person | Notification No. 05/2022-Central Tax (Rate) | 18.07.2022 |
| 5AB | Renting of any property other than residential dwelling | Any unregistered person | Any registered person | Notification No. 09/2024-Central Tax (Rate) | 10.10.2024 |
Note: Any renting of property whether residential or commercial if supplied from unregistered person will be liable for reverse charge.