Gst registration of service tax assessee

Registration 202 views 1 replies

Sir,

A Person registered with Service Tax for "renting of immovable property service" in Delhi.  My question is "if the properties located in other states also" is that person is liable to registered with GST in every states where the properties located?

Replies (1)

I will be answering with an assumption that no other taxable supply and aggregate turnover below Rs 20 lacs

Short answer: No, Not required to register (But registration rquired if turnover above 20 lacs)

Long answer: No, because...

Registration is compulsarily required for inter-state supply(sec 24 of CGST) but this service is NOT an inter-state supply, but is an intra-state supply. Now you shall ask why is it intra and not inter? It is so because...

A supply is inter-state if "location of supplier" and "place of supply" is in two difference states/UTs (Sec 7 of IGST Act)

Place of supply in this case will be the location of immovable property (Sec 12 of IGST Act) i,e, OTHER state.

Also, the Location of supplier shall be (sec 2 clause 71 of CGST Act):

a) where a supply is made from registered place (OTHER state) - then such OTHER state

b) where supply is made from other than registered fixed establishemnt - then such fixed establishemnt (i.e. the OTHER state)

 

Sorry for the long answer but I hope I was able to answer you.

I can be also reachd at devansh @ devanshjain.com


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