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Place of supply for renting of immovable property, Goods and Services Tax - GST

Issue Id: - 117957
Dated: 16-5-2022
By:- V Rajalakshmi
Place of supply for renting of immovable property

  • Contents

A person having a place of registration in Chennai having a commercial prop in TN and in Karnataka. is it mandatory for him to obtain reg in Karnataka or can he raise igst inv from TN for karnataka property.

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Showing Replies 1 to 11 of 11 Records

1 Dated: 16-5-2022
By:- Rajagopalan Ranganathan


According to Section 12 (3) (a) of IGST Act, 2017, "the place of supply of services,––(a) directly in relation to an immovable property, including services provided by architects, interior decorators, surveyors, engineers and other related experts or estate agents, any service provided by way of grant of rights to use immovable property or for carrying out or co-ordination of construction work; shall be the location at which the immovable property is located or intended to be located. Therefore you have to take a seperate registration in the State of Karnataks since GST is a tax on consumption of goods or service nor both. You cannot issue an invoice from Tamilnadu. The Karnataka State GST auithorities will object to the same.

2 Dated: 16-5-2022
By:- Arjun Prajapati

Yes he has to obtain registration in Karnataka State as well.

3 Dated: 17-5-2022

Registration is required ONLY 'FROM WHERE SUPPLY' is made.

4 Dated: 18-5-2022
By:- Shyam Naik

IGST invoice can be raised.

5 Dated: 18-5-2022

Yes. I agree with you.Also see the definition of, 'Place of business' and 'Fixed Establishment' in this context.

6 Dated: 18-5-2022

Yes. I agree with you.Also see the definition of, 'Place of business' and 'Fixed Establishment' in this context. Problem may be in using IGST.

7 Dated: 18-5-2022

If the recipient can use IGST freely (without any hindrance), then there is no problem in raising IGST invoice.

8 Dated: 18-5-2022
By:- V Rajalakshmi

Sir, I am of the view, that registration in Karnataka is not required and the provisions Sec 22, and Sec 2(71) of CGST and Sec 12(3) and Sec 7(3) of IGST need to be conjointly read to get the real essence of legal provisions.

9 Dated: 20-5-2022
By:- Shilpi Jain

The Karnataka premises can be rented from the TN premises. So supply can be made from TN itself. No registration required in Karnataka.

10 Dated: 21-5-2022

During the year 2017-18, one of my clients faced similar issue. He rented immovable property located in Himachal Pradesh from registered premises in Haryana. His tenant was not able to use IGST as input tax credit so after one year that person got registered in H.P. No problem has been faced.

11 Dated: 12-6-2022
By:- Shilpi Jain

Why was the tenant not able to use the IGST charged?


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