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 ?

AI Summary

GST Query: Is State-Wise Registration Needed for Billing IGST on Commercial Property Rentals Across States? A query was raised regarding the GST taxability on renting immovable property for commercial use across different states, specifically whether a property owner registered under GST in Telangana can bill tenants in Andhra Pradesh and Tamil Nadu with IGST without registering in those states. Responses varied: one suggested state-wise registration is necessary due to the lack of centralized registration under GST Acts, while others argued that registration in each state is not required unless there is a place of business or operations in those states, allowing for IGST billing from the registered state.