CCI Online Learning
What do you want to learn today?
     
CIBIL

Upgrad

Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More

Place of Service Query..

This query is : Resolved 

One of our co is situated in UP and hence registration is of there...A building in Delhi is used in the name of the organisation of UP and Rent is paid by the co to Directors'HUF...we charge local GST as the building is situated in Delhi itself...
But on portal in 2B it is mentioned that GST not available and the reason being POS and Supplier's State is Same but receipent state is different...
Is it ok? If yes what to do?


Yes,it is correct. UP registered person can not claim ITC of CGST+SGST of Delhi.

But it is related to immovable property and property is related in Delhi itself...

As I understood Director is Delhi and the rented building is in Delhi.Director raises in invoice on UP registered company and charges CGST+SGST. So UP person will not get the credit of Local GST of Delhi. Please specify if the facts are different.

Yes facts are same....inovice is raised by Directors'HUF (Delhi) to UP registered co...so what should be charged local or central gst?
As the service is consumed in Delhi and immovable property is in delhi local GST Should not be levied?
Please share relevant section in support of your answer..

So, please refer my above reply.

Please share relevant section applicable for the same

Refer section 12 (3)(a) of IGST Act.


Bajaj Finserv

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now


Similar Resolved Queries





Trending Tags
X

Daily Latest Updates in your Mail Inbox