GST payable on rental immovable property
Query (Issue) Started By: – Jasbir Uppal Dated:- 29-4-2018 Last Reply Date:- 7-5-2018 Goods and Services Tax – GST
Got 11 Replies
GST
Dear professionals,
If i have rented property in Delhi for commercial purposes but my GST registration is in Uttar Pradesh.
Now my query is the land owner will charge CGST , SGST or IGST ?
Regards
J S Uppal
Tax Consultant
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
In respect of renting of immovable peroperty, the service is deemed to be provided at the place where the immovable property is located/situated. Hence the land owner will charge CGST + SGST.
Reply By KASTURI SETHI:
The Reply:
Place of supply in Delhi. Place of consumption is in
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tra-state or an inter-state supply) will depend on both the factors viz. Place of supply and location of supplier
Merely having an immovable property (an asset) in a state doesn't make you liable to obtain registration in that state especially when you are doing every bit of legal compliance from your own resident state. In my humble (but strong) opinion, IGST can be levied in such a case. Also, this goes in line with the departmental view expressed at various fora.
Kindly discuss.
Reply By Himansu Sekhar:
The Reply:
Reply By KASTURI SETHI:
The Reply:
M/s.YAGAY AND SUN,
Dear Sir, I want your esteemed comments on the issue, especially, keeping in view definition of 'Fixed Establishment in IGST ACT and latest replies posted by
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