I AM RESIDING IN MUMBAI. I HAVE A COMMERCIAL BUIDING IN LUCKNOW WHICH IS GIVEN ON RENT. I AM REGISTERED UNDER SERVICE TAX AND PAYING SERVICE TAX ON RENT COLLECTED IN MUMBAI. I AM ALSO INTO JEWELLERY BUSINESS IN MUMBAI AND REGISTERED UNDER VAT. I HAVE MIGRATED INTO GST FOR MY JEWELLERY BUSINESS. DO I HAVE TO TAKE SEPERATE REGISTRATION FOR RENTING OF IMMOVABLE PROPERTY ? AND IF YES WHERE IT SHOULD BE REGISTERED IN MUMBAI OR LUCKNOW ?
Seperate Registration will be required on the services availed by renting of Immovable Property.
As GST is destination based tax regime, Registration will also be required in the state of Uttar Pradesh.
Dear Raju,
The place of supply in relation to immovable property is the location of immovable property. So in your case you have to take registration in Lucknow(UP) and will be issuing invoice having CGST+SGST. Your tenant will be entilted to claim credit therefore.
Please explain in details or give legal reference for charging IGST From Mumbai
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