GST – Started By: – Kaustubh Karandikar – Dated:- 2-2-2019 Last Replied Date:- 5-2-2019 – XYZ (Mumbai) had paid rent towards their Delhi Office taken on rent and Delhi Office had taken input tax credit of the CGST + SGST charged in the Rent Invoice of the landlord. XYZ(Mumbai) had subsequently recovered the amount of rent paid of the Delhi office from their sister concern PQR, Pune by issuing a Service Invoice. XYZ need to charge CGST + SGST or IGST? – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to Section 12 (3) of IGST Act, 2017, the place of supply of services, – (a) directly in relation to an immovable property, including services provided by architects, interior decorators, surveyors, engineers and other related expe
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e case may be, is located or intended to be located : In your case the service is deemed to be provided at the place where the immovable property is located. Since it is located in Delhi, you have to pay CGST and SGST. Even if the rent is collected from another person the said fact will not affect place of supply of service and gst is to be paid accordingly. Only drawback is XYZ cannot avail the credit of gst paid since he is located at Mumbai. – Reply By KASTURI SETHI – The Reply = I agree with Sh.Rajagopalan Ranganathan, Sir. – Reply By CASusheel Gupta – The Reply = XYZ (Mumbai) Paid rent for Delhi OfficeDelhi Office has taken ITC – it means Delhi Office is also registered in DelhiXYZ (Mumbai) recovered rent from PQR (Pune)In my view, sin
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