Renting of Commercial Properties
Query (Issue) Started By: – Kaustubh Karandikar Dated:- 14-3-2019 Last Reply Date:- 16-3-2019 Goods and Services Tax – GST
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GST
XYZ (Maharashtra) is the owner of commercial properties situated within as well as outside Maharashtra. These properties are given on rent for commercial use. XYZ is having his office in Mumbai which is registered with GST for issuing Tax Invoice for rent against these properties. 1) Whether XYZ is required to declare all properties within Maharashtra given on rent as additional place of business? 2) Whether XYZ is required to take separate GST Registration for properties outside Maharashtra or he can issue invoice under the GST Registration of Mumbai by ch<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ny service provided by way of grant of rights to use immovable property or for carrying out or co-ordination of construction work; or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tration in respect of properties locagted outsid the Maharashtra State. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Renting of Commercial Properties Query (Issue) Started By: – Kaustubh Karandikar Dated:- 14-3-2019 Last Reply Date:- 16-3-2019 Goods and Services Tax – GSTGot 5 RepliesGSTXYZ (Maharashtra) is the owner of commercial properties situated within as well as outside Maharashtra. These properties are given on rent for commercial use. XYZ is having his office in Mumbai … Continue reading “Renting of Commercial Properties”<\/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-17345","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17345","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=17345"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17345\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17345"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17345"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17345"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(b) by way of lodging accommodation by a hotel, inn, guest house, home stay, club or campsite, by whatever name called, and including a house boat or any other vessel; or
\n(c) by way of accommodation in any immovable property for organising any marriage or reception or matters related thereto, official, social, cultural, religious or business function including services provided in relation to such function at such property; or
\n(d) any services ancillary to the services referred to in clauses (a), (b) and (c),
\nshall be the location at which the immovable property or boat or vessel, as the case may be, is l<\/p>\n
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\nReply By KASTURI SETHI:
\nThe Reply:
\nDear Sir (Querist), There are so many factors to determine place of supply which become basis for declaring principal place of business in the application for registration under GST. Keeping in view scenario explained by you and my reply dated 14.3.19, I stick to my views.
\nReply By CASusheel Gupta:
\nThe Reply:
\nIn my opinion
\n1) The immovable properties which are being let out and are not used for business purpose will not constitute "Place of Business: and is not required to be declared as Additional Place of Business.
\n2) Provisions of 12(3) are only for ascertaining the Place of Supply and are not deciding factors for availi<\/p>\n
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