IGST OR CGST&SGST
Query (Issue) Started By: – Kusalava InternationalLimited Dated:- 9-8-2018 Last Reply Date:- 28-8-2018 Goods and Services Tax – GST
Got 6 Replies
GST
I am an individual taxable person.I have given my flat for rent to one company which was located in AP.Flat was located in hyderabad which was used as guest house by them.Now I have to raise gst invoice to that company.Whether I have to charge IGST OR CGST&SGST?
I have taken Registration in AP because I dont have any business premises in hyd.
Reply By ANITA BHADRA:
The Reply:
IGST
The place of supply shall be the location of the immovable property. which is Hyderabad in your case .[refer to section 12 of IGST Act
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply
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matters related thereto, official, social, cultural, religious or business function including services provided in relation to such function at such property; or
(d) any services ancillary to the services referred to in clauses (a), (b) and (c),
shall be the location at which the immovable property or boat or vessel, as the case may be, is located or intended to be located:
In view of the above provision and since your flat is located at Hyderabad, you have to take registration in Hyderabad (Telengana) and pay cgst and sgst.
Reply By CASusheel Gupta:
The Reply:
Respected Sir
With due regards to all experts
POS does not decide the place of registration.
We r in AP and supplying service from there only and no registration required
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