Determination of type of supply(CGST,SGST/IGST) in relation to Immovable Properties

[Ramanathan Seshan]

Dear Experts,

Require your guidance with respect to determination of type of supply for the following transactions:

1. Supplier is unregistered in kerala

2. Property located in Tamil nadu

3. Recipient located in Tamil nadu (Registered)

Regards,

S Ram

AI Summary

Place of supply for immovable property is property location, so intra state GST requires CGST and SGST payment.
Place of supply for services directly related to immovable property is the location of the property, making renting of land and building an intra-state supply where both the property and the registered recipient are in the same State, attracting CGST and SGST. If the service is notified under the reverse charge mechanism, the registered recipient in that State must pay CGST and SGST; the unregistered supplier's location does not change this classification nor necessarily trigger a registration requirement for the supplier.