Service in relation to immovable property

According to the GST laws, for services related to immovable property located in India, the place of supply is considered to be the location of the immovable property, which is India.

 Liable to Pay GST: - *Recipient*: As the recipient is located outside India, and the place of supply is in India, the recipient is liable to pay GST under the reverse charge mechanism (RCM)

 [1]. Key Considerations: 1. *Reverse Charge Mechanism (RCM)*: The recipient is required to pay GST on the services received, as the supplier is located outside India.

 2. *GST Registration*: The recipient may need to obtain GST registration in India to comply with the RCM requirements.

3. *Taxability*: The services related to immovable property located in India are taxable under GST, regardless of the supplier's and recipient's locations.