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,
\nIf i have rented property in Delhi for commercial purposes but my GST registration is in Uttar Pradesh.
\nNow my query is the land owner will charge CGST , SGST or IGST ?
\nRegards
\nJ S Uppal
\nTax Consultant
\nReply By Rajagopalan Ranganathan:
\nThe Reply:
\nSir,
\nIn 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.
\nReply By KASTURI SETHI:
\nThe Reply:
\nPlace of supply in Delhi. Place of consumption is in <\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tra-state or an inter-state supply) will depend on both the factors viz. Place of supply and location of supplier = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" 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 – GSTGot 11 RepliesGSTDear 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 … Continue reading “GST payable on rental immovable property”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-11611","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11611","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11611"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11611\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11611"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11611"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11611"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nMerely 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.
\nKindly discuss.
\nReply By Himansu Sekhar:
\nThe Reply:
\nReply By KASTURI SETHI:
\nThe Reply:
\nM\/s.YAGAY AND SUN,
\n 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<\/p>\n
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