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Gst on rent for subletted property

05 July 2019

Subletting properties in different states having office only in 1 state, .. due to POS being place where immovable property situated ,receiving purchase invoices of various states CGST SGST, ... Need to take registration in such various states. But dont have office in these states, how to apply for registration?

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2 Replies

Pankaj Rawat (GST Practitioner) (55030 Points)
Replied 05 July 2019

As per section 12 (3) IGST, POS is the location of Immovable property

Location of supplier:-
As per section 2(15) clause A says that location of supplier means a "Place of business" from where the supply is made.

Place of Business:- As per section 2 (85) CGST " Place of business" where from the business carried on/ books of accounts are maintained.

Conclusion:- Just having a immovable property doesn't qualify as per section 2 (85) CGST, there is no place of business of landlord in other states & In GST it is not mandatory to be registered for the landlord owning property in different state
As per Section 22 Of CGST Act , Every supplier shall be liable to be registered under this Act in the State or
Union territory, other than special category States, FROM WHERE HE MAKES TAXBALE SUPPLY OF GOODS OR SERVICES

Hence No need to take Registration in every state