Gst on rental property

This query is : Resolved

KRITIKA CHAUHAN (Querist)
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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.

CA Anita Bhadra

CA Anita Bhadra (Expert)
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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 .

KRITIKA CHAUHAN

KRITIKA CHAUHAN (Querist)
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10 September 2019 Thank you CA Anita Bhadra Ma'am.