Place of supply

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renting of immovable property

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Place of Supply in case of any service relating to immovable property will be the "Location of such immovable property".

Further, if rent is paid for residential purpose, then GST is exempt on such service.
location of such immovable property
Location of immovable property will be considered.
As per section 12(3) IGST : POS shall be the location of Immovable Properly situated
Location of Immovable property is treated as place of supply

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