If Mr. A is residing in Maharashtra state and has GST registration in the state of Maharashtra. Mr . A has commercial building in another state i.e. Gujarat and this building is rented out to school for education activities. Our queries are as under. 1. Whether this transaction is exempt or taxable 2. If taxable then Mr. A can raise Tax invoice from the sate of Maharashtra and charge IGST or Mr. A needs to obtain separate registration in the state of Gujarat and charge CGST and SGST .
The service of renting premises to school is taxable .
It is liable for tax from state of gujrat so ur client needs to obtain registration in the state if Gujarat and charge cgst and sgst
Your client cannot invoice from Maharashtra and charge igst it would be huge mis-compliance and may end up paying tax in two states on recipt of notice from depts
Since it is a cmmercial property it is liable for GST. Place of supply is Gujarat where that property is located and hence separate registration needs to be taken and charge CGST and SGST in Gujarat State. meaning thereby invoice should be raised from Gujarat as the place of supply is in Gujrat.
Dear Sir
Thank you for your reply. What i understand is that My registration and invoicing does not depend on place of supply. I may be registered in one state and place of supply can be in any other state. This query i have raised from the perspective of immovable property. For Immovable property Rules different.
Dear Sir
Thank you for your reply. What i understand is that My registration and invoicing does not depend on place of supply. I may be registered in one state and place of supply can be in any other state. This query i have raised from the perspective of immovable property. For Immovable property Rules different.
| Originally posted by : samkasvala | ||
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Dear Sir Thank you for your reply. What i understand is that My registration and invoicing does not depend on place of supply. I may be registered in one state and place of supply can be in any other state. This query i have raised from the perspective of immovable property. For Immovable property Rules different. |
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Seems u still haven't got understood properly.... There are special rules for immovable property for place of supply
When place of supply and location of supplier is different one can charge igst..... But that's not ur case
Since u r providing services from gujrat.. Ur los nd pos is same state
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