Taxability and sort of tax in case of renting of immovable property

Save Share

This query is : Open

curious (Querist)

14 September 2017 Please help me on my below query. A is a legal owner of an immovable property in Delhi and an exhibitor from any state other than the Delhi comes and start exhibition for a particular period. Knowing the fact that, exhibitor is not having the GST registration of Delhi, what sort GST is applicable? is it only IGT or CGST + SGST?

Vishakha Kejriwal.

Vishakha Kejriwal. (Expert)

14 September 2017 The exhibitor needs to take registration as a casual taxable person in Delhi, and accordingly charge CGST/SGST for supplies made.

Dibin Divyakumar

Dibin Divyakumar (Expert)

14 September 2017 For the Rent, A has to raise a CGST+SGST Bill to the Exhibitor. As his place of supply is in Delhi.

curious

curious (Querist)

14 September 2017 Can we conclude this like, in case of renting of immovable property for rental purpose except in case of SEZ Will always be intra State transaction.

Dibin Divyakumar

Dibin Divyakumar (Expert)

14 September 2017 yes. check how the hotels bills

curious

curious (Querist)

14 September 2017 Thanks Vishakha and Deblin.

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