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Place of supply

JATIN GARG   26 February 2021


 5 points

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in place of suppy suppose that ki yadi MERI building up m h or m Delhi ki party ko sale KR RHA hu to uska Delhi Ka gst no lekar cgst and sgst charge kr skta hu.
prasad Nilugal

prasad Nilugal   26 February 2021

prasad Nilugal

 174 likes  2746 points

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If Immovable Property is in UP , then as per section 12(3) of the IGST act 2017 location of Immovable property will be the place of supply ,in your case UP .
Rama chary Rachakonda

Rama chary Rachakonda (Master in Accounts & Lawyer email voice no:9989324294)     26 February 2021

Rama chary Rachakonda
Master in Accounts & Lawyer email voice no:9989324294 
 111 likes  1815 points

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GST is destination based tax i.e consumption tax, which means tax will be levied where goods and services are consumed and will accrue to that state. Under GST, there are three levels of Tax, IGST, CGST & SGST and based on the ''place of supply'' so determined, the respective tax will be levied.

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