Goods and Services Tax – Started By: – Jasbir Uppal – Dated:- 29-4-2018 Last Replied Date:- 7-5-2018 – 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 ?RegardsJ S UppalTax 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 Delhi. Hence CGST and SGST applicable. – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = I
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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 experts so that concept should be clear to all. Will you please throw light with examples ?
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