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.

[Himansu Sekhar]

If the supplier has to office in that state and provides the service from his native state, igst. Otherwise he has to take registration in that state.

[THYAGARAJAN KALYANASUNDARAM]

Dear sir,

Thanks for your valuable reply. That means I don't need to take registration in the customer state. I can raise the bill from my state and charge IGST even if the services relates to immovable property located outside the state.

Thanks in advance.

[Ganeshan Kalyani]

Yes, you can charge IGST.

[THYAGARAJAN KALYANASUNDARAM]

Dear expert,

Thanks for your timely response.

AI Summary

Place of supply rules: immovable-property services attract IGST unless the supplier has an establishment in the property's state. Place of supply for services directly related to an immovable property is the location where the immovable property is situated. If the supplier provides the service from outside that state and has no establishment there, the supply is inter-state and IGST may be charged. If the supplier maintains an office or establishment in the state of the immovable property, the supplier must register in that state and charge CGST and SGST as applicable.