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    <title>Registration in case of renting of immovable property – A curious case</title>
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    <description>Where renting of immovable property is involved, the place of supply is the location of the property; thus, even when both supplier and recipient are located outside India, a transaction concerning immovable property situated in India can be treated as taxable. This may be achieved by construing the supply as an import of service or by applying Section 13 liberally, invoking Section 7(4) or the residual clause in Section 7(5)(c), and by requiring registration or designation of a person in India to discharge IGST liability, notwithstanding administrative and legal tensions that arise.</description>
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    <pubDate>Tue, 28 Nov 2017 17:10:53 +0530</pubDate>
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      <title>Registration in case of renting of immovable property – A curious case</title>
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      <description>Where renting of immovable property is involved, the place of supply is the location of the property; thus, even when both supplier and recipient are located outside India, a transaction concerning immovable property situated in India can be treated as taxable. This may be achieved by construing the supply as an import of service or by applying Section 13 liberally, invoking Section 7(4) or the residual clause in Section 7(5)(c), and by requiring registration or designation of a person in India to discharge IGST liability, notwithstanding administrative and legal tensions that arise.</description>
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      <pubDate>Tue, 28 Nov 2017 17:10:53 +0530</pubDate>
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