TaxTMI 
TaxTMI 
Mr X rents out immovable property located in City A to Mr. Y. Mr. X is staying in City A. But have buinsess in City B and registered in City B. Mr X is not having any gst registration in City A. So, Mr. X needs to get registered in City A for renting of premise, or he can invoice from City B GST Registration by charging IGST
GST ON RENTING OUT OF IMMOVABLE PROPERTY
08 May 2025 
4 Replies 
2670 Views Asked by
Place of supply: rental property location determines GST registration and requires charging CGST and SGST, not IGST.
Renting of immovable property fixes the place of supply at the property's location, requiring the supplier to obtain GST registration in the State where the property is situated; the supplier cannot invoice from a registration in another State or charge IGST on that rental, and must instead apply CGST and SGST from the registration corresponding to the property location. (AI Summary)
Renting of immovable property fixes the place of supply at the property's location, requiring the supplier to obtain GST registration in the State where the property is situated; the supplier cannot invoice from a registration in another State or charge IGST on that rental, and must instead apply CGST and SGST from the registration corresponding to the property location. (AI Summary)