Gst on rental property
This query is : Resolved
KRITIKA CHAUHAN
(Querist)
10 September 2019
Dear All,
If a person registered in Maharashtra and have a property in Delhi. And the same is let out to the unregistered peron in Delhi.
In this case, what tax is to be charged, CGST/SGST or IGST?
Thanx in advance.
If a person registered in Maharashtra and have a property in Delhi. And the same is let out to the unregistered peron in Delhi.
In this case, what tax is to be charged, CGST/SGST or IGST?
Thanx in advance.
CA Anita Bhadra
(Expert)
10 September 2019
IGST to be levied
Place of supply is Delhi - As per section 12(3) of IGST Act, the place of supply of service in relation to an immovable property shall be the location at which the immovable property is located.
Supplier registered in Maharashtra
Property let out to unregistered person ( recipient ) is irrelevant for ascertaining type of tax .
Place of supply is Delhi - As per section 12(3) of IGST Act, the place of supply of service in relation to an immovable property shall be the location at which the immovable property is located.
Supplier registered in Maharashtra
Property let out to unregistered person ( recipient ) is irrelevant for ascertaining type of tax .
KRITIKA CHAUHAN
(Querist)
10 September 2019
Thank you CA Anita Bhadra Ma'am.
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