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

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.