Place of supply under gst

[THYAGARAJAN KALYANASUNDARAM]

Dear Experts,

Could you please explain, one of my client rendering surveyor services of various customers are located outside tamilnadu.

As per section 12(3)(a) of IGST act says that;

if it is directly in relation to an immovable property, including services provided by architects, interior decorators, surveyors, engineers and other related experts or estate agents, any service provided by way of grant of rights to use immovable property or for carrying out or co-ordination of construction work.

The POS shall be the location at which the immovable property or boat or vessel is located or intended to be located.

Q1: whether should i charge SGST & CGST or IGST. In case provider and recipient located in different state?

Q2: Should i get register under GST in the recipient state and charge SGST & CGST ?

Thanks in Advance.

AI Summary

Surveyor Services Across States: Charge IGST Without Needing Recipient State Registration Under IGST Act for Immovable Property. A client providing surveyor services to customers outside Tamil Nadu inquired about the applicable Goods and Services Tax (GST) for services related to immovable property under the IGST Act. The main question was whether to charge SGST and CGST or IGST when the provider and recipient are in different states, and if registration in the recipient's state is necessary. Responses indicated that if the service provider operates from their native state without an office in the recipient's state, IGST should be charged, and there is no need for registration in the recipient's state.