https://www.taxtmi.com/article/detailed?id=7718 The note examines GST treatment of renting immovable property located in India when both supplier and recipient are outside India. It explains that the place of supply rule locates supply at the property and that, despite non resident parties, residual provisions can classify the transaction as inter State supply and attract IGST, potentially requiring non resident registration; registration may then localize the supplier and convert the supply to intra State, attracting CGST and SGST. It also records opposing views about fixed establishment and practical registration difficulties. en-us Wed, 15 Nov 2017 08:29:40 +0530 Wed, 15 Nov 2017 08:29:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7718 The note examines GST treatment of renting immovable property located in India when both supplier and recipient are outside India. It explains that the place of supply rule locates supply at the property and that, despite non resident parties, residual provisions can classify the transaction as inter State supply and attract IGST, potentially requiring non resident registration; registration may then localize the supplier and convert the supply to intra State, attracting CGST and SGST. It also records opposing views about fixed establishment and practical registration difficulties. Articles Goods and Services Tax - GST Wed, 15 Nov 2017 08:29:40 +0530 https://www.taxtmi.com/article/detailed?id=7718