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CGST/SGST or IGST

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Muralidharan Krishnan

Private Service

25 Points Posted on 09 June 2022

A housing society in Chennai renting their open space to a company in Hyderabad to keep their hoardings and boards.

When the housing society raises a bill for renting their place to the company in Hyderabad, which tax will attract - CGST/SGST or IGST?

Replies (15)

Quick Summary

This discussion clarifies the Goods and Services Tax (GST) implications when a Chennai-based housing society rents open space to a Hyderabad-based company for hoardings. The key question is whether CGST/SGST or IGST applies. Experts explain that as per Section 12(3)(a) of the IGST Act, the place of supply for services related to immovable property is where the property is located. Therefore, since the open space is in Chennai, CGST and SGST are applicable, even though the recipient company is in Hyderabad.

prasad Nilugal

GST Practitioner & Accounts

8996 Points Posted on 09 June 2022

Kesavaraj S

333 Points Posted on 10 June 2022

CGST/SGST because POS is Chennai...

Vlog with Yatish Kandhari

23 Points Posted on 10 June 2022

Cgst and sgst

Eswar Reddy S

CFO- at NHTF

15022 Points Posted on 12 June 2022

CGST , SGST but practical issue araise if the receipient has registration in Hyderabad.

While filing GSTR-1 , if you enter receipient GSTIN ?

CS Advocate Abhishek Goyal

M Com FCS LLB M-AIMA

11027 Points Posted on 15 June 2022

In terms of section 12(3)(a) of the IGST Act the place of supply (POS) shall be Hyderabad and accordingly IGST shall be levied

Eswar Reddy S

CFO- at NHTF

15022 Points Posted on 15 June 2022

👍🏻👍🏻

CA Rashmi Gandhi

Chartered Accountant

44442 Points Posted on 16 June 2022

As per section 12(3) of IGST Act, the place of supply of service in relation to an immovable property shall be the location at which the immovable property is located.

So here place of supply is Hyderabad, so IGST will be charged undoubtedly

Eswar Reddy S

CFO- at NHTF

15022 Points Posted on 16 June 2022

@ Muralidharan ,

Is the society has open space in Chennai or Hyderabad?

Muralidharan Krishnan

Private Service

25 Points Posted on 16 June 2022

Society has open space in Chennai

Muralidharan Krishnan

Private Service

25 Points Posted on 16 June 2022

The location of the immovable property is in chennai

CA Rashmi Gandhi

Chartered Accountant

44442 Points Posted on 16 June 2022

Location of immovable property is chennai, and you are also in Chennai so CGST& SGST charged

Eswar Reddy S

CFO- at NHTF

15022 Points Posted on 16 June 2022

@ Rashmi ,

You read your initial answer.

Who is confusing ?

CA Rashmi Gandhi

Chartered Accountant

44442 Points Posted on 16 June 2022

Read the query , it's just showing that open space was in Hyderabad.

Eswar Reddy S

CFO- at NHTF

15022 Points Posted on 16 June 2022

Service receipient has GSTIN in Hyderabad and not open space .

If ask clarification from queriest then you will think that it is irrelevant.

There is ambiguity and that is why I asked the queriest and he clarified it .

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