https://www.taxtmi.com/forum/issue?id=114575 Services directly related to immovable property are supplied at the location of the property under Section 12(3) IGST Act; rent for the Delhi office is therefore taxable as intrastate supply attracting CGST and SGST. Recovery of that rent from a third party does not change the place of supply, though it affects which establishment can claim input tax credit and may require appropriate intercompany or establishment-level invoicing to align registration and credit. en-us Sat, 02 Feb 2019 18:33:19 +0530 Thu, 23 Jan 2025 15:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114575 Services directly related to immovable property are supplied at the location of the property under Section 12(3) IGST Act; rent for the Delhi office is therefore taxable as intrastate supply attracting CGST and SGST. Recovery of that rent from a third party does not change the place of supply, though it affects which establishment can claim input tax credit and may require appropriate intercompany or establishment-level invoicing to align registration and credit. Discussion-Forum GST Sat, 02 Feb 2019 18:33:19 +0530 https://www.taxtmi.com/forum/issue?id=114575