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.

The overseas supplier is liable to pay GST under forward charge, assuming the supplier has no establishment in India and the recipient is a non-taxable online recipient (a person not registered under GST). Services directly related to immovable property are located where the property is situated; here, that is India. Under IGST Act section 13(4), the place of supply is therefore India, and section 14 can make the overseas supplier liable to pay IGST.

If the overseas recipient is GST-registered, the special section 14 liability does not apply; confirm the recipient’s status and whether the supplier has an Indian establishment, as these facts can change the result.

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Foreign supplier and foreign recipient, immovable property in India:

• Place of supply for services directly related to immovable property is where the property is located (Sec 13(4) IGST), i.e. India. Since the recipient isn't in the taxable territory, RCM (which applies when the recipient is in India) doesn't apply; the foreign supplier is liable and must register in India as a non-resident taxable person and pay IGST.