GST on rented property

[Kaustubh Karandikar]

XYZ(Proprietor) is owning a commercial property in Mumbai and having GST Registration for the same. XYZ has given this property on rent to PQR(Delhi) who is registered under GST in Delhi. XYZ while billing to PQR for this rented property in Mumbai, XYZ need to charge CGST + SGST or IGST?

AI Summary

XYZ Must Charge CGST and SGST on Mumbai Property Rental to PQR per Section 12(3) of GST Act. A proprietor, XYZ, owns a commercial property in Mumbai and rents it to PQR, a GST-registered entity in Delhi. The question posed was whether XYZ should charge CGST and SGST or IGST when billing PQR. The consensus among the respondents was that, according to Section 12(3) of the GST Act, the place of supply for services related to immovable property is the property's location. Therefore, since the property is in Mumbai, XYZ should charge CGST and SGST.