Place of supply

[sanjeev batra]

1) What will be the place of supply if estate agent receive commission from abroad for letting out/sale of property in india ?

2) What will be tax if property is located in different State other than estate agent registered premises ?

3) What will be tax if property is located in same State of registered premises of estate agent ?

AI Summary

Place of supply for immovable property services determines GST type; cross border commission for India located property is taxable.
Place of supply for services directly related to immovable property, including those by estate agents, is the location where the immovable property is located or intended to be located; commission received from abroad for property situated in India is taxable. Inter state or intra state character depends on whether the supplier's location differs from the place of supply, leading to IGST where they differ and CGST plus SGST/UTGST where they coincide. If the immovable property is located outside India, the place of supply is the location of the recipient.