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GST taxability on immovable property, Goods and Services Tax - GST

Issue Id: - 112902
Dated: 5-10-2017
By:- RameshBabu Kari
GST taxability on immovable property

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Dear Experts,

Need clarification on renting of immovable property for the commercial use.

If the owner has the properties in different states for eg. AP, TS and TN. He got registered under gst in the state of Telangana(TS) but not in AP and TN. In such cases, can owner of the property raise the bill to the tenant in AP and TN with IGST with getting registered under gst in the state of AP and TN ? Otherwise, does it need to take state-wise registration ?

Posts / Replies

Showing Replies 1 to 5 of 5 Records

1 Dated: 5-10-2017
By:- Rajagopalan Ranganathan


In my opinion he has to take State wise registration since provision of centralised registration is not made available under GST Acts.

2 Dated: 5-10-2017

Dear Querist,

Also go through the definition of 'Place Of Business' under Section 2(85) of CGST Act, 2017. Emphasis is laid on (b).

3 Dated: 6-10-2017

In my opinion, if you are registered in only one state and issues bill from that state to the tenants in other state, you can charge IGST.

4 Dated: 6-10-2017

you are not required to register in that state. That is not required at all. It is only when you have operations in a particular state, which is a place of business or office that you have to register in that state.

5 Dated: 6-10-2017

I support the views of Sh.V.Venkat Raman, Sir and Sh.Mukund Thakkar, Sir. No match.


Old Query - New Comments are closed.

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