ITC in case of renting of immovable properety

[Amisha Aggarwal]

If supplier is registered in Delhi and rented out property in Jaipur to recipient registered in jaipur. can recipient claim ITC.

POS and recipient states are same but supplier state is different. is ITC restricted?

 

AI Summary

GST Implications: Inter-State Property Rental Requires IGST Charge and Proper Invoice for ITC Claim Under Section 17 A registered supplier in Delhi renting out property in Jaipur to a Rajasthan-registered recipient raises GST complexities. The Place of Supply (POS) is Jaipur, making it an inter-state supply. The supplier must charge IGST and register in Rajasthan. The recipient can claim Input Tax Credit (ITC) if the service is used for business purposes, the invoice is correct, and Section 17 restrictions do not apply.