Intra state or inter state supply

As the owner is in Delhi and the property is rented in Haryana, it would be an Inter State Supply

As per section 22 every person is liable to take registration from where he makes taxable supply if the PAN india turnover exceeds 20 lakhs. In case of renting of immovable property, place of supply is of the location where the property is located hence, in our case if turnover exceeds 20 lakhs then we have to take registration and discharge cgst and sgst.