A lease in the head? Read the following article before signing the next article. (5) Any rental or leasing of the building, including a commercial, industrial or residential complex for commercial or commercial activities, in whole or in part, is a service. Any other type of rental or leasing of the property (including real estate designated as residential property) for commercial or commercial activities is considered a service that attracts GST at a rate of 18%. . the common regulation of 21-2-2007, adopted by the National Commission in application of the previous regulation of 21-2-2005. Thanks to these contracts, rent charges have been postponed and certain facilities have been made…) . . .