A registered function hall dealer rent from local state customers tax collection sgst and cgst tax issued. question: dealer rent from other state customers tax collection igst or sgst and cgst tax invoice issued correct procedure
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Quick Summary
This discussion clarifies the correct Goods and Services Tax (GST) to be applied when renting out a function hall. For services provided within the same state, both CGST and SGST are applicable. Crucially, even for customers from other states, if the function hall is considered immovable property, the place of supply is determined by the property's location, meaning only CGST and SGST should be charged.