Gst: taxablity on place of supply of serive

Dear Sir,

The Property is owned in West bengal and part of Which is given to other Companies who are not registered in West bengal under GST but are registered in Chhattisgarh.

Illustration : A Ltd a registered company under ROC Kolkata having Place of Business in Chhattisgarh, registered under GST for Chhattisgarh but didnt registered in West bengal. A Ltd is also giving Rental services to B Ltd in West bengal, which is (B Ltd) unregistered in West Bengal but registered in Rajasthan GST. How will A Ltd Charge for Rental Services to B Ltd? Will it Charge IGST or it will be considered a Unregistered to Unregistered Supply? How will B Ltd avail Input of Such GST?

As your aggregate turnover exceeds 20 lakhs (PAN India), so you are required to  mandatorily register under GST.

As you are register at Chattishgarh & supply is at WB,  so as per section 2(15)(d) of IGST act, you can charge IGST over the rent of property at  Kolkata........

Thank you sir.