TaxTMI 
TaxTMI 
Assessee is registered in Gujarat and lives in Gujarat, he has a business registered (proprietary business) in Rajasthan under GST act and a property is given in Gujarat on rent, can the Rajasthan GST number issue invoice for rented property in Gujarat Or not or do he has to take Separate GST number in Gujarat as his PAN is based in Gujarat
Gst on rental of commercial property
17 Jul 2025 
3 Replies 
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Place of supply for rental services tied to immovable property determines which State's GST applies and registration need follows accordingly.
Place of supply for rental services tied to immovable property is the location where the property is situated; because the rented commercial property is in Gujarat, the supply is located in Gujarat, which determines the State taxing jurisdiction. Respondents diverge on compliance: one advises separate GST registration in Gujarat to collect and remit tax there, while others assert registration is unnecessary and an IGST invoice may be issued. (AI Summary)
Place of supply for rental services tied to immovable property is the location where the property is situated; because the rented commercial property is in Gujarat, the supply is located in Gujarat, which determines the State taxing jurisdiction. Respondents diverge on compliance: one advises separate GST registration in Gujarat to collect and remit tax there, while others assert registration is unnecessary and an IGST invoice may be issued. (AI Summary)