Whether gst is chargeable on real estate agent's commission as person who fascilitates the supply of immovable properties is outside the scope of 'intermediary'?
If taxable, whether it will be treated as immovable property linked service for determining Place of supply u/s 12.
Menu
Immovable property linked supply
Replies (5)
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
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
Recent Topics :
- Rcm on rent paid
- Clarify on GST Application
- Residential status for overseas students visitin
- Capital Gains Tax
- LTCG 112A and business loss
- FAST-DS 2026 applicability: foreign employee share
- NRI Property Sale in India: TDS Rates and Key Comp
- Clarification on September 2026 PF Calculation for
- DRC-03 interest paid under CGST/SGST instead of IG
- GSTR1 amendment Bulk bills
Related Topics :
CAclubindia
