TaxTMI 
TaxTMI 
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?
ITC in case of renting of immovable properety
06 May 2025 
4 Replies 
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Place of Supply rules determine ITC eligibility; recipient may claim credit if supplier charges correct GST and registers appropriately.
For renting of immovable property the place of supply is the property location; accordingly renting in Jaipur has POS in Rajasthan. The supplier must either charge IGST from an out of state registration or obtain Rajasthan registration and charge CGST+SGST. The Jaipur recipient can claim input tax credit only if the tax is correctly charged and the service is used in the course of business, subject to input tax credit restrictions. (AI Summary)
For renting of immovable property the place of supply is the property location; accordingly renting in Jaipur has POS in Rajasthan. The supplier must either charge IGST from an out of state registration or obtain Rajasthan registration and charge CGST+SGST. The Jaipur recipient can claim input tax credit only if the tax is correctly charged and the service is used in the course of business, subject to input tax credit restrictions. (AI Summary)