IGST OR CGST&SGST

[Kusalava InternationalLimited]

I am an individual taxable person.I have given my flat for rent to one company which was located in AP.Flat was located in hyderabad which was used as guest house by them.Now I have to raise gst invoice to that company.Whether I have to charge IGST OR CGST&SGST?

I have taken Registration in AP because I dont have any business premises in hyd.

[ANITA BHADRA]

IGST

The place of supply shall be the location of the immovable property. which is Hyderabad in your case .[refer to section 12 of IGST Act

[DR.MARIAPPAN GOVINDARAJAN]

You have to charge IGST

[Rajagopalan Ranganathan]

Sir,

According to Section 12 (3) of IGST Act, 2017,

The place of supply of services,––

(a) directly in relation to an immovable property, including services provided by architects, interior decorators, surveyors, engineers and other related experts or estate agents, any service provided by way of grant of rights to use immovable property or for carrying out or co-ordination of construction work; or

(b) by way of lodging accommodation by a hotel, inn, guest house, home stay, club or campsite, by whatever name called, and including a house boat or any other vessel; or

(c) by way of accommodation in any immovable property for organising any marriage or reception or matters related thereto, official, social, cultural, religious or business function including services provided in relation to such function at such property; or

(d) any services ancillary to the services referred to in clauses (a), (b) and (c),

shall be the location at which the immovable property or boat or vessel, as the case may be, is located or intended to be located:

In view of the above provision and since your flat is located at Hyderabad, you have to take registration in Hyderabad (Telengana) and pay cgst and sgst.

[CASusheel Gupta]

Respected Sir

With due regards to all experts

POS does not decide the place of registration.

We r in AP and supplying service from there only and no registration required there.

Property in Hyderabad. POS is location of property. You in AP

Inter state, charge IGST.

CA Susheel Kumar Gupta

8510081001, 9811004443

[Kusalava InternationalLimited]

To charge IGST, Customer and we have registration in AP only.How can we Charge IGST?

[Nash Industries I Pvt Ltd]

Registration - AP

Place of Supply - Telangana (where the property is located)

IGST is chargeable.

Regards

S.Ramaswamy

AI Summary

Place of Supply: immovable property location determines tax jurisdiction, often requiring IGST when supplier is registered elsewhere. The place of supply for services directly related to immovable property and for lodging accommodation is the location of the immovable property (the flat in Hyderabad). Where the supplier's registration is in a different state from that location, the supply is treated as inter-state and IGST is generally chargeable, although an alternative view recommends registration in the property's state so that CGST & SGST would apply.