Renting of Immovable Property Service

[CA. Puneet Gupta]

We have a commercial property situated at Bihar which we had provided on rental basis exceeding ₹ 20 lacs per year , but the registered office of the company is in Maharastra , hence whether we can register ourselves into GST in Maharastra and charge IGST (as the place of supply would be Bihar where the property is situated) on the rent received from the property situated at Bihar.

Is there anything in the GST Law which suggests that registration by a service provider to be undertaken in the states where supply of service is undertaken.

What would be position if we have a number of properties on rent in different states ??

[KASTURI SETHI]

In my view, for Renting one registered office registered under GST is meant for providing service through out India. Its nature is quit different from other supply of goods and services.

AI Summary

GST registration for renting immovable property: single registration at the registered office can cover supplies across India. Whether a taxpayer renting commercial immovable property must register in each state where properties are located, or whether a single GST registration at the registered office suffices; the reply indicates that one GST registration at the registered office is intended to cover renting services across India and that renting is treated differently from other supplies for registration purposes.