In this article we will discuss about GST on rental income from commercial property. Any person/ individuals receiving income from the residential property like shop/factory in a building or other that income from commercial property is taxable under the section 24 of Income tax Act. In other word, any payment receive from the occupation of the property is also known as rental income which is taxable under the good and services act. After the implementation of goods and services (GST) there are minor transformation/changes in the tax collection process on commercial rental income. As we know that GST has positive impact on the rental income of an individual. Gst will be applicable when a property is rented out a resendial property, only for residential purpose, it is exempt from Goods and Services Tax (GST). However, it is important to point out that any other type of renting out (except residential) or lease of real state property for commercial purpose would attracts a GST at 18%, as it would be considered as a supply of service. After the GST was executed, the threshold limit for GST has been increased to Rs.20 lakh from Rs.10 lakh. In other word, If the rental Income is less than Rs. 20 lakhs in a year, then it is exempted from payment of GST.