TMI BlogGST payable on rental immovable propertyX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear professionals, If i have rented property in Delhi for commercial purposes but my GST registration is in Uttar Pradesh. Now my query is the land owner will charge CGST , SGST or IGST ? Regards J S Uppal Tax Consultant - Reply By Rajagopalan Ranganathan - The Reply = Sir, In respect of renting of immovable peroperty, the service is deemed to be provided at the place where the immovable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... property is located/situated. Hence the land owner will charge CGST + SGST. - Reply By KASTURI SETHI - The Reply = Place of supply in Delhi. Place of consumption is in Delhi. Hence CGST and SGST applicable. - Reply By DR.MARIAPPAN GOVINDARAJAN - The Reply = I endorse the views of both the experts. - Reply By YAGAY AND SUN - The Reply = Services pertaining to immovable properties would be de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emed to have provided/consumed at its' location. Hence CGST SGST would be levied. You may have to take registration. - Reply By subramanian vijayakumar - The Reply = Yes I ageag with the experts views - Reply By Brijesh Verma - The Reply = I would respectfully differ with the views of the experts here. In any given situation the determination of Nature of Supply shall necessarily be d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one by following the principles laid down in Chapter IV of the IGST Act . Accordingly, Nature of supply (i.e. whether it is an intra-state or an inter-state supply) will depend on both the factors viz. Place of supply and location of supplier Merely having an immovable property (an asset) in a state doesn't make you liable to obtain registration in that state especially when you are do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing every bit of legal compliance from your own resident state. In my humble (but strong) opinion, IGST can be levied in such a case. Also, this goes in line with the departmental view expressed at various fora. Kindly discuss. - Reply By Himansu Sekhar - The Reply = - Reply By KASTURI SETHI - The Reply = M/s.YAGAY AND SUN, Dear Sir, I want your esteemed comments on the issue, es ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecially, keeping in view definition of ' Fixed Establishment in IGST ACT and latest replies posted by experts so that concept should be clear to all. Will you please throw light with examples ? Thanks a lot. K.L.SETHI - Reply By YAGAY and SUN - The Reply = Still, In our view, this fixed establishment will create certain l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evel of confusion as it is mentioned in FAQs which are needed to be supported by laws. As the law evolves things would get crystal clear. Time will tell. - Reply By KASTURI SETHI - The Reply = It is safer to pay CGST and SGST. When it comes to writing, the department will not hesitate to SCN. IGST corresponds to erstwhile CST (almost). - Reply By Jasbir Uppal - The Reply = Dear Professional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, Thank you for the solution provided in the query. Regards J S Uppal Tax Consultant - GST payable on rental immovable property - Query Started By: - Jasbir Uppal Dated:- 29-4-2018 Goods and Services Tax - GST - Got 11 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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