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.?
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.
CAclubindia
