GST on renting of immovable property

[Shreyansh Mehta]

if a supplier is registered in multiple states and let out property on rent so what should be charged CGST and SGST / IGST.

Eg : If a supplier is registered in maharashtra and also registered in gujarat and had let out property on rent located in gujarat. so what should he charged CGST and SGST / IGST?

In my case he had issued an bill with IGST and given number of maharashtra branch so is it okay ?? or he has to compulsory charged CGST and SGST as he is registered in gujarat.

AI Summary

Place of supply determines tax: CGST and SGST apply where immovable property is located; check registration.
Lease of immovable property located in a State should ordinarily be invoiced from the supplier's registration in that State and attract CGST and SGST because the place of supply for immovable property is the property's location; the supplier is obliged to register in the State where taxable supplies are made. Variations arise if supplier operations treat another establishment as making the supply, potentially resulting in IGST, and recipients may claim input tax credit though disputes can follow.