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Gst: taxablity on place of supply of serive

Ravi Shankar Sharma (Service) (35 Points)

13 June 2018

Dear Members,

We have a Factory in Chattisgarh and HO in West Bengal, We have taken GST registration of Chhattisgarh Location and have not taken of West Bengal. We have given our part of office premises to some other companies also on Rent who are not registered under GST in WB but are registered in Some other states.Please guide if we can charge GST on Rental Bills raised on Companies and can those company take input credit of such GST Charged in the bill.

I will highly be obliged for any expert view on the same.

Thanks & Regards

Ravi Shankar Sharma, ACS

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4 Replies

RAJA P M ("Do the Right Thing...!!!") (127511 Points)
Replied 13 June 2018

Your query not cleared...
Give some details...

(We have given our part of office premises to some other companies also on Rent)
It's on Chattisgarh or WB....?
The rented premises Your Own or Rented...?

1 Like

Ravi Shankar Sharma (Service) (35 Points)
Replied 13 June 2018

Dear Sir,

The Property is owned in West bengal and part of Which is given to other Companies who are not registered in West bengal under GST but are registered in Chhattisgarh.

Illustration : A Ltd a registered company under ROC Kolkata having Place of Business in Chhattisgarh, registered under GST for Chhattisgarh but didnt registered in West bengal. A Ltd is also giving Rental services to B Ltd in West bengal, which is (B Ltd) unregistered in West Bengal but registered in Rajasthan GST. How will A Ltd Charge for Rental Services to B Ltd? Will it Charge IGST or it will be considered a Unregistered to Unregistered Supply? How will B Ltd avail Input of Such GST?

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (161157 Points)
Replied 13 June 2018

As your aggregate turnover exceeds 20 lakhs (PAN India), so you are required to mandatorily register under GST.

As you are register at Chattishgarh & supply is at WB, so as per section 2(15)(d) of IGST act, you can charge IGST over the rent of property at Kolkata........

1 Like