Pos in case immovable property

As per Place of supply provisions ...

as per section 12 of IGST where location of supplier and location of recipient in india then Then pos shall be determined as per 12 i.e as follows

construction services in relation to immovable property is where the immovable property is situated.. if immovable property is situated outside India then pos will be location of recipient..

as per above provisions ..
shyam to aims :- POS is rajasthan, POS and location of supplier in different states then it's inter state supply , IGST will be charged in bill to aims..

ram to shayam :- POS is rajasthan , POS and location of supplier in same state hence it's intra state CGST & SGST will be charged.