TaxTMI 
TaxTMI 
Dear professionals,
If i have rented property in Delhi for commercial purposes but my GST registration is in Uttar Pradesh.
Now my query is the land owner will charge CGST , SGST or IGST ?
Regards
J S Uppal
Tax Consultant
GST payable on rental immovable property
29 Apr 2018 
11 Replies 
8945 Views Asked by
Place of supply for immovable property: supply deemed at property location, so intra state tax treatment typically applies.
Renting of immovable property is deemed provided and consumed at the property's location, so where the property lies within the same state the owner should levy CGST + SGST; this place of supply rule may also necessitate registration in the property state. An alternative view invokes Chapter IV IGST principles and the concept of fixed establishment to argue IGST in certain fact patterns, but compliance risk leads many to prefer charging CGST and SGST absent clear facts supporting IGST. (AI Summary)
Renting of immovable property is deemed provided and consumed at the property's location, so where the property lies within the same state the owner should levy CGST + SGST; this place of supply rule may also necessitate registration in the property state. An alternative view invokes Chapter IV IGST principles and the concept of fixed establishment to argue IGST in certain fact patterns, but compliance risk leads many to prefer charging CGST and SGST absent clear facts supporting IGST. (AI Summary)