Use immovable property in india

This discussion clarifies whether GST is applicable when a business in India rents immovable property, with the rent being paid to an owner located outside India. The consensus is that GST will indeed apply. This is due to the place of supply being determined as the location of the immovable property in India, as per Section 13(4) of the IGST Act. As the property is used for business purposes, it constitutes a 'Supply' under Section 7(1)(a) of the CGST/SGST Act, making it liable for tax under Section 9(1).