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GST - state in which GST Registration require

samkasvala (proprietor) (131 Points)

28 August 2021

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 .

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10 Replies

CA Altamush Zafar (GST Consultant) (15907 Points)
Replied 28 August 2021

You can charge IGST. No need to take separate registration

1 Like

CA. Heet Shah (Tax Consultant & Practitioner) (6174 Points)
Replied 12 September 2021

The service of renting premises to school is taxable .

CA. Heet Shah (Tax Consultant & Practitioner) (6174 Points)
Replied 12 September 2021

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

CA. Heet Shah (Tax Consultant & Practitioner) (6174 Points)
Replied 12 September 2021

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

CS Advocate Abhishek Goyal (M Com FCS LLB M-AIMA ) (13531 Points)
Replied 13 September 2021

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.

samkasvala (proprietor) (131 Points)
Replied 14 September 2021

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.

samkasvala (proprietor) (131 Points)
Replied 14 September 2021

Dear Sir

CA. Heet Shah (Tax Consultant & Practitioner) (6174 Points)
Replied 14 September 2021

Originally posted by : samkasvala
	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.