Dear Team,
I have a query related to immovable property, I am registered in GST in Delhi and I have a property for renting same in Delhi.
This property I rented to a company who is registered in Gurgaon.
In this case what rate and what type of tax (CGST/SCGS or IGST) I will charge to him.
I have referring the Section 12 IGST -Place of Supply of services, but there are too much confusion.
Please help me to clarify my query.
Thanks & Regards,
Ganesh
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place of supply in case of immovable property
Replies (9)
As per section 12(3) of IGST Act, the place of supply of service in relation to an immovable property shall be the location at which the immovable property is located.
Therefore, in this case, the place of supply is undisputedly Delhi because the property is located thereat.
So CGST/SGST will be applicable
Rate @ 18%
Therefore, in this case, the place of supply is undisputedly Delhi because the property is located thereat.
So CGST/SGST will be applicable
Rate @ 18%
sir you have to charge igst @ 18% on renting of immovable property
@ Ganesh Kumar.,
Charge CGST and SGST as per Intra State Supply. As per place of supply based immovable property's location...
@ Mr. Snlsonu.,
How is IGST apply in this case...?
Please elaborate...
Charge CGST and SGST as per Intra State Supply. As per place of supply based immovable property's location...
@ Mr. Snlsonu.,
How is IGST apply in this case...?
Please elaborate...
sorry sir I am correcting my self....you have to apply cgst @ 9% & Delhi GST (i.e. sgst) @ 9%
Yes agree with Pankaj sir and Raja sir view.
Sir how recepient will claim Itc in this case if he charge cgst and sgst
As POS is intra state, then ITC CGST and SGST applicable.
In case the Service recipient registered in Delhi then he can claim the ITC as CGST and SGST...
If not registered in Delhi then no way for claim ITC by Recipient...
If not registered in Delhi then no way for claim ITC by Recipient...
Yes, agree with Raja sir view....
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