Charging igst on service of rental of immovable property

IGST 2276 views 10 replies
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Service
17 Points Joined December 2008

I am doing business of rental of immovable property on commercial purpose i.e. marriage hall, etc where parties performing their program from inter state or intra state. 

For parties who conducted their business promotional program  (GST Registered Parties) at my premises, I charge IGST as they wanted to take credit at their state, but my CA asked me not to charge IGST  instead charge CGST/SGST.  In this case how can paty take credit? for tax paid for business promotinal purposes??

anybody can answer?  My CA asked me to revise bill from IGST to CGST

 

 

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On 18 January 2018 at 17:46 Report
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Manager - Finance & Accounts
2178 Points Joined December 2012
Hi Shashi, Type of GST to be Charged is subject to place of supply. Place of Supply Depends on Location of Receiver and Supplier. If the Registered Address of Recipient is same state as you CGST & SGST to be charged. And Vice Versa. Hope It is Clarified your query.
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On 18 January 2018 at 17:54
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Chartered Accountant
44 Points Joined June 2013

Please clarify whether you are providing only rental services of immovable property or you are also organising the event for the customers.

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On 18 January 2018 at 18:39
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Chartered Accountant
44 Points Joined June 2013

Please clarify whether you are providing only rental services of immovable property or you are also organising the event for the customers.

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On 18 January 2018 at 18:41
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Service
17 Points Joined December 2008
I,m doing business in Gujarat state my auditorium situated in Gujarat, but one Party of Rajasthan who have GST registration at Rajasthan taken my premises for their business function, I have charged 18% gst on rent as Party is registered at different state, but my ca asked me to change igst to cgst n sgst , in this case how outside party get tax credit?
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On 18 January 2018 at 21:37
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Chartered Accountant
44 Points Joined June 2013
As you are only providing renting services you should charge cgst & sgst in your invoice. The receiver will not get credit in this case. He has to take ISD registration if he wants to take that credit in rajasthan.
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On 18 January 2018 at 21:42
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Student CA Final
11857 Points Joined May 2015
In case of renting of immovable property place of supply is location of immovable property... So charge only cgst and sgst
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On 18 January 2018 at 21:50
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Manager - Finance & Accounts
2178 Points Joined December 2012

Supplier and Receiver locates in different states. hence it is a inter state supply. IGST is to be charged..

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On 19 January 2018 at 13:11
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Student CA Final
11857 Points Joined May 2015
Hlw ajay... How he can charge igst plz explain provision.... Kuch v mt lokh do... Plz refer place of supply in case of immovable property rules
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On 19 January 2018 at 13:14
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Student CA Final
11857 Points Joined May 2015
Plz refer section 12(3) of cgst act... Location of recipient is irrelevant.... Place of supply is location of immovable property
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On 19 January 2018 at 13:17
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Fresher
26 Points Joined August 2016

To determine whether IGST or CGST+SGST to be charged, one has to look for the location of the supplier and the Place of supply.

 

POS says the it will be location of immovable property, but what will be treated as location of supplier?

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On 20 May 2019 at 16:34


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