Place of supply

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.
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Quick Summary
When selling immovable property, the place of supply is determined by the property's location. If your building is in UP and you sell it to a Delhi party, UP is the place of supply. GST is a consumption-based tax, meaning it's levied where the service is consumed and accrues to that state. The type of GST charged (CGST/SGST or IGST) depends on this determined place of supply.

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 .

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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