TaxTMI 
TaxTMI 
I am recipient registered in Delhi received services of Renting of Immovable Property from the supplier registered in Mumbai and location of the property is in Haryana. The supplier will charge IGST on this supply, as a receipient am I available to take ITC ?
Eligibility of ITC in case of different POS
27 May 2025 
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IGST input tax credit: recipient may claim ITC for renting immovable property in another state if conditions are met.
For services directly related to immovable property, the place of supply is the property location; where that location is in a different State the supply is inter-state and IGST is chargeable. IGST charged on such renting of immovable property is treated as input tax, and a registered recipient may claim input tax credit of that IGST provided the recipient fulfils the statutory conditions for claiming ITC. (AI Summary)
For services directly related to immovable property, the place of supply is the property location; where that location is in a different State the supply is inter-state and IGST is chargeable. IGST charged on such renting of immovable property is treated as input tax, and a registered recipient may claim input tax credit of that IGST provided the recipient fulfils the statutory conditions for claiming ITC. (AI Summary)