Renting of Immovable Property Service, Goods and Services Tax - GST

[CA. Puneet Gupta]

We have a commercial property situated at Bihar which we had provided on rental basis exceeding ₹ 20 lacs per year , but the registered office of the company is in Maharastra , hence whether we can register ourselves into GST in Maharastra and charge IGST (as the place of supply would be Bihar where the property is situated) on the rent received from the property situated at Bihar.

Is there anything in the GST Law which suggests that registration by a service provider to be undertaken in the states where supply of service is undertaken.

What would be position if we have a number of properties on rent in different states ??

Posts / Replies

[KASTURI SETHI]

In my view, for Renting one registered office registered under GST is meant for providing service through out India. Its nature is quit different from other supply of goods and services.