Requirement for registration levy of service tax - renting of ...

GST

April 22, 2023

Requirement for registration levy of service tax - renting of commercial building - Location of GPA holder - Place of supply - the GPA holder is the supplier of service of leasing of the building for commercial purposes - Since the place of supply and location of supplier are both in Karnataka the said supply amounts to intra-state supply in terms of section 8(2) of IGST Act, 2017 and the taxable person, i.e GPA holder is liable to pay CGST and KG ST of 9% each on the taxable value - AAR

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Requirement for registration levy of service tax - renting of ...

GST

April 22, 2023

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