Registration required????

Page no : 2
Pankaj Rawat

Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 09 April 2020

Yes , That's what I have quoted the Section which Mr.mvramana has quoted in his reply.

Mr. Mvramana , you have replied correctly , but the only drawback in this is the Landlord registered in Andhra & Property situated in Tamil Nadu will not able to avail any ITC on the inward supply related to Property in Tamil Nadu (Refer Section 12(3) of IGST Act .
RAJA P M

RAJA P M ("Do the Right Thing...!!!")   (128106 Points)
Replied 09 April 2020

Here no more confusion...

The place of supply in tamilnadu as Immovable Property... The landlord already registered in AP then TN want to register if his t/o is from Rs 1...

Pankaj Rawat

Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 09 April 2020

No....... he can have Registration only in AP can supply Services from AP.

For Eg : Builder/Contractor do not required to get himself in every state where he got the contract for New projects. (kindly refer AAR -JAIMIN ENGINEERING PRIVATE LIMITED V/s Rajasthan)

Pankaj Rawat

Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 09 April 2020

**himself registered


RAJA P M

RAJA P M ("Do the Right Thing...!!!")   (128106 Points)
Replied 09 April 2020

Builder or contractors are not the same of the building owner...
The place of supply is tamilnadu as Hoteliers...

mvramana

mvramana (Student) (285 Points)
Replied 09 April 2020

Sirs,
.....continued to my discussion
place of supply is Tamilnadu and location of supplier is Andhra.

As per others' view, since rental income is exceeding ₹20L hence reg.req in Tamilnadu.
This view is not correct.

As per Sec.22 of CGST Act, Reg.req. in the State from where he makes taxable supply.

So, he is already registered person in Andhra and from Andhra he makes taxable supply to Tamilnadu i.e.POS hence IGST will come and further ITC is also available with no any restrictions.

The term "From where he make supply" does not mean "from Tamilnadu". Tamilnadu is only a place of supply.

From this context, IGST invoice will be issued and ITC is also entitled.

Invite further views

Thank you 🙏

RAJA P M

RAJA P M ("Do the Right Thing...!!!")   (128106 Points)
Replied 09 April 2020

Can You anybody will give solution please...

The above said way (query) if it's a hotel then what is POS and registration...?

Pankaj Rawat

Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 09 April 2020

In both the cases the POS is where the property situated, & Moreover if you satisfy the above mentioned Sections , can supply from AP without taking registration in Tamil Nadu

RAJA P M

RAJA P M ("Do the Right Thing...!!!")   (128106 Points)
Replied 09 April 2020

So, If the above mentioned sections with satisfied then the hotelier can charge IGST for the supplies which is located in other STATES...
RIGHT...?!

mvramana

mvramana (Student) (285 Points)
Replied 09 April 2020

Please do not Mix up with these two.

In case of a Hotel, it has to be treated as either his usual place business or his fixed establishment.
So, POS and LOS are in the same State. Hence reg.req. in that State also.say Tamilnadu

Thank you

RAJA P M

RAJA P M ("Do the Right Thing...!!!")   (128106 Points)
Replied 09 April 2020

As per my view.,

Hotels also supplying their supplies in a immovable property as intra state supply...
As per POS (immovable property) they can't charge IGST by hotels and renting of property...

suraj

suraj (Student CA Final ) (288 Points)
Replied 09 April 2020

Final Conclusion:
Location of Supplier: AP
location of Recipient: [Tamilnadu Section: 12(3)]
IGST is levied @ 18%
Recipient: Allowed full ITC if he is registered.

If any correction needed, please suggest ☺

RAJA P M

RAJA P M ("Do the Right Thing...!!!")   (128106 Points)
Replied 09 April 2020

Don't be irritating or irritated laughing...

If will be take as final conclusion then better to give corrections or correct solutions... After that say

final conclusion..... ....If any correction needed, please suggest ☺

👇👇👇

So, If the above mentioned sections with satisfied then the hotelier can charge IGST for the supplies which is located in other STATES...
RIGHT...?!

Hotels also supplying their supplies in a immovable property as intra state supply...
As per POS (immovable property) they can't charge IGST by hotels and renting of property...

suraj

suraj (Student CA Final ) (288 Points)
Replied 09 April 2020

Don't mix up Question @ RAJAPM.
My answer is as per question asked my Mr.Ashish and thats my Final view.

RAJA P M

RAJA P M ("Do the Right Thing...!!!")   (128106 Points)
Replied 09 April 2020

Mr Suraj.,

Your replies to Querist... Right...?!

But, I'm not escape...

My question is not to Querist.

Without clearing / clarity don't make final conclusion with laughing symbol...
If You dont have clarity then wait on further replies and explanation from experts...


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