GST - state in which GST Registration require

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 .

Replies (10)
Quick Summary
This discussion clarifies GST registration requirements when renting out commercial property located in a different state than your primary registration. The consensus is that for immovable property, the place of supply is where the property is located. Therefore, if Mr. A rents out a building in Gujarat while registered in Maharashtra, he will likely need a separate GST registration in Gujarat and must charge CGST and SGST for that state.

You can charge IGST. No need to take separate registration

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
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. 

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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