Place of Supply & GST

This query is : Resolved

kathir (Querist)
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21 July 2021 Dear Expert,

We are A ltd registered in tamilnadu state and using Land for business purpose. The property situated in tamilnadu state only but the landlord staying & registered in telungana state and the lanlord dont have registration in tamilnadu state.
and Landlord raised invoice from Telungana ( Landlord registration address ) to tamilnadu ( A ltd address )
In this case what is place of supply.? and which tax applicable either IGST or CGST+SGST.?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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21 July 2021 Place of supply of services provided in relation to an immovable property is the location of the immovable property. IGST applicable.

kathir

kathir (Querist)
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22 July 2021 Thanks for the valuable input.
If suppose, the landlord have property in telungana then IGST applicable or CGST+SGST applicable.?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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22 July 2021 CGST+SGST applicable.

Udaya Chandran

Udaya Chandran (Expert)
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26 July 2021 Place of supply is where the immovable property is located, i.e. Tamilnadu. In that case, the owner of the property to get registration in Tamilnadu and charge CGST & SGST.

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