Place of supply and determination of type of tax

This query is : Resolved

Shaktisinh Vaghela (Querist)
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24 November 2018 Sir I need clarification in below matter
The Question relates to Supply of Renting of Immovable property for commercial use.
Mr A( Supplier of Service) Registered in Gujarat Takes Commercial Property in Punjab on Rent for Providing Renting of Immovable Property Service.
Mr A Provides Renting of Immovable Property Service (Property Is located in Punjab) To Mr B ( Recipient of Service) . Mr B is also Registered Person in Gujarat but not Registered in Punjab.
So My Question is Whether Mr A has to obtain registration in Punjab as Place of Supply falls in Punjab? And which Tax he has to charge to MR B (.ie CGST and SGST or IGST?

Rajnish Singh

Rajnish Singh (Expert)
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24 November 2018 You have to see the property paper and owner status , if owner is from gujrat and property are in his name in that cas e you do not need to take GST registration in punjab you can make bill of your person with IGST however they have not registered in Punjab.

your services provided to Punjab but ownership are relating to Gujarat so no need to take further registration of GST in Punjab.

If receiver is relating to punjab and having registration of punjab than he can claim otherwise he is not able to take input.

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