Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Allocation of One Leased Premise to Two GST Regd. Person

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Dear All Experts, I want to know that whether one premises can be given on lease to two GST Registered person as per GST Act and if so how it can be allotted to them? This premises will be used for solely for storage/warehouse of material/goods only and for movement of goods for sale of goods and not for the purpose of manufacturing of goods. If this premise can be given on sub-lease to two GST .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Registered persons, below questions arise from GST point of view. 1)Can both person show same premises as additional place of supply in their GST Registration? 2) How to allocate this premises to both lessee ? 3)How to bifurcate expenses like Water, Electricity etc. between lessee? 4) Any other legal requirement to comply with? - Reply By DR.MARIAPPAN GOVINDARAJAN - The Reply = Two or more .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... registrations can be obtained if the said premises shared by the two or more businesses. Regarding other queries you may approach professionals. - Reply By KASTURI SETHI - The Reply = After in agreement with Dr.Givindarajan, Sir, I express my views query-wise as under as under :- (1) Yes but with demarcation. (2) By way of agreements/rent deed/lease deed. Separate offices/godowns in the s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ame premises. (3) By way of installation of sub-meters for water and electricity via agreements. (4) Go through the following case law:- (This will solve your queries in this context) 2019 (28) G.S.T.L. 338 (A.A.R. - GST) = 2019 (8) TMI 817 - AUTHORITY FOR ADVANCE RULING - KERALA IN RE : SPACELANCE OFFICE SOLUTIONS PVT. LTD. - Reply By NISHANT SHAH - The Reply = Thanks sir for su .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ch elaborative answer. - Reply By Ganeshan Kalyani - The Reply = I agree with views of Sri Mariappan Sir Sri Kasturi Sir. Both are having sea of knowledge. The best part I acknowledge of them is that they always attempt to give comprehensive reply. Thanks. - Allocation of One Leased Premise to Two GST Regd. Person - Query Started By: - NISHANT SHAH Dated:- 6-3-2021 Goods and Services Tax - G .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ST - Got 4 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates