RENT ITC IN CASE OF IGST

This discussion clarifies the rules around claiming Input Tax Credit (ITC) on rent when IGST is involved. Generally, you can claim ITC on rent if the immovable property and your business are in the same state, even if the landlord is in another state and charges IGST. However, if the property is in one state (e.g., UP) and the landlord is in another (e.g., West Bengal), IGST should be charged, and ITC is claimable. Charging CGST/SGST when the property is in a different state than the vendor is incorrect.