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Place of supply

26 February 2021

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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2 Replies

prasad Nilugal (3914 Points)
Replied 26 February 2021

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 (Master in Accounts & Lawyer email ID:ramachary64@gmail.com voice no:9989324294) (3303 Points)
Replied 26 February 2021

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.