TaxTMI 
TaxTMI 
I am a resident of Delhi and have rented out a commercial property in Gurgaon (Haryana) and another commercial property in Noida(U.P.). Rent is more than ₹ 20 lacs per annum. Do I need to take registration in GST in Haryana and UP separately and charge CGST/SGST from my tenants or migrate my Delhi service tax registration to GST in Delhi and charge IGST on rent??
Renting of immovable commercial property in another state
19 Jul 2017 
5 Replies 
4960 Views Asked by
Place of supply determines tax: inter state commercial rent requires IGST and GST registration obligations.
Place of supply for renting immovable commercial property is the supplier's place of residence, making out of state rentals inter state supplies that attract IGST and require GST registration. The supplier may migrate an existing registration and declare additional places of business on the GST portal or, depending on administrative approach, obtain separate state registrations; contributors to the forum expressed both practices. (AI Summary)
Place of supply for renting immovable commercial property is the supplier's place of residence, making out of state rentals inter state supplies that attract IGST and require GST registration. The supplier may migrate an existing registration and declare additional places of business on the GST portal or, depending on administrative approach, obtain separate state registrations; contributors to the forum expressed both practices. (AI Summary)