Place of Supply & GST

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This discussion clarifies the Place of Supply rules for GST when renting immovable property. If the property is in Tamil Nadu, even if the landlord is registered in Telangana, the supply is considered to be in Tamil Nadu. Consequently, CGST and SGST would be applicable, and the landlord would need to register in Tamil Nadu to charge these taxes. If the property were in Telangana, IGST would apply.

kathir

kathir (Querist)

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)

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)

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)

22 July 2021 CGST+SGST applicable.

Udaya Chandran

Udaya Chandran (Expert)

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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