Immovable property linked supply

No the Property commission Agent is perfect example for Intermediary services , so the GST is applicable if his commission turnover exceeds 20 lacs (As per section 22 cgst act)

As per sec 2(13) of IGST Act, intermediary is a broker or an agent who arranges or the supply of goods or services or securities, between two or more persons. But an intermediary shouldn’t supply such goods or services or securities on his own account.


As per section 13(8) in case of intermediatary service the place of supply is supplier place

POS will be the supplier place

But sale of immovable property is not a supply of goods or services, then how can fascilitator of such sale be termed as intermediary?

Yes you are correct As per schedule III the sale of Immovable property is not consider as supply , but the commission earned on such sale is taxable in GST

Thanks Pankaj sir

You are always welcome dear