Place of supply

119 views 2 replies
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.
Replies (2)
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.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register