GST taxability on immovable property

[RameshBabu Kari]

Dear Experts,

Need clarification on renting of immovable property for the commercial use.

If the owner has the properties in different states for eg. AP, TS and TN. He got registered under gst in the state of Telangana(TS) but not in AP and TN. In such cases, can owner of the property raise the bill to the tenant in AP and TN with IGST with getting registered under gst in the state of AP and TN ? Otherwise, does it need to take state-wise registration ?

[Rajagopalan Ranganathan]

Sir,

In my opinion he has to take State wise registration since provision of centralised registration is not made available under GST Acts.

[KASTURI SETHI]

Dear Querist,

Also go through the definition of 'Place Of Business' under Section 2(85) of CGST Act, 2017. Emphasis is laid on (b).

[JSW CEMENTLIMITED]

In my opinion, if you are registered in only one state and issues bill from that state to the tenants in other state, you can charge IGST.

[MUKUND THAKKAR]

you are not required to register in that state. That is not required at all. It is only when you have operations in a particular state, which is a place of business or office that you have to register in that state.

[KASTURI SETHI]

I support the views of Sh.V.Venkat Raman, Sir and Sh.Mukund Thakkar, Sir. No match.

AI Summary

Interstate supply: charging IGST for leasing immovable property from single state registration hinges on place of business and registration rules. Whether leasing immovable property across states permits billing under IGST when the lessor is registered in only one state depends on whether the supply is treated as interstate and on the statutory place of business. One view allows charging IGST from the registered state; another stresses that centralised registration is unavailable and that registration is required in any state where the taxpayer has a place of business or operations, affecting statewise registration obligations for leasing.