Service in relation to immovable property

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1 Points Joined September 2021

Location of supplier : outside india
location of recipient : ouside india 
place of supply : in india 
Nature : services in relation to immovable property located in india
who is liable to pay gst?

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On 01 April 2025 at 10:50 Report
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Master in Accounts & high court Advocate
9060 Points Joined December 2011

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.

 

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On 01 April 2025 at 11:35


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