https://www.taxtmi.com/forum/issue?id=113680 Renting of immovable property is deemed provided and consumed at the property's location, so where the property lies within the same state the owner should levy CGST + SGST; this place of supply rule may also necessitate registration in the property state. An alternative view invokes Chapter IV IGST principles and the concept of fixed establishment to argue IGST in certain fact patterns, but compliance risk leads many to prefer charging CGST and SGST absent clear facts supporting IGST. en-us Sun, 29 Apr 2018 13:15:27 +0530 Thu, 23 Jan 2025 15:55:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113680 Renting of immovable property is deemed provided and consumed at the property's location, so where the property lies within the same state the owner should levy CGST + SGST; this place of supply rule may also necessitate registration in the property state. An alternative view invokes Chapter IV IGST principles and the concept of fixed establishment to argue IGST in certain fact patterns, but compliance risk leads many to prefer charging CGST and SGST absent clear facts supporting IGST. Discussion-Forum GST Sun, 29 Apr 2018 13:15:27 +0530 https://www.taxtmi.com/forum/issue?id=113680