https://www.taxtmi.com/forum/issue?id=117033 The place of supply for services directly related to immovable property is the location of the property; where the property is in Delhi the sub contractor should charge IGST to the main contractor, and the main contractor is in principle eligible to claim input tax credit of that IGST. However, the department may dispute such credit if registrations and place of business differ, GSTR 2B may treat the credit as ineligible, and obtaining registration in the State of supply or an advance ruling is advised for significant credits. en-us Wed, 24 Feb 2021 23:59:43 +0530 Thu, 23 Jan 2025 15:54:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117033 The place of supply for services directly related to immovable property is the location of the property; where the property is in Delhi the sub contractor should charge IGST to the main contractor, and the main contractor is in principle eligible to claim input tax credit of that IGST. However, the department may dispute such credit if registrations and place of business differ, GSTR 2B may treat the credit as ineligible, and obtaining registration in the State of supply or an advance ruling is advised for significant credits. Discussion-Forum GST Wed, 24 Feb 2021 23:59:43 +0530 https://www.taxtmi.com/forum/issue?id=117033