LANDLORD AND BUSINESS PREMISES LOCATED IN ONE STATE WHETHER IGST INVOICE CAN BE RAISED BY LANDLORD TO HEAD OFFICE LOCATED IN ANOTHER STATE AND IN TURN ITC CAN BE CLAIMED BY HEAD OFFICE
Replies (6)
Quick Summary
This discussion explores whether a landlord can issue an IGST invoice for business premises located in one state to a head office in another state, allowing the head office to claim Input Tax Credit (ITC). While initially suggested as possible, a counterpoint argues that IGST cannot be charged as the place of supply for rent is determined by the building's location, implying ITC might not be claimable in such scenarios.