https://www.taxtmi.com/forum/issue?id=117957 Place of supply for renting immovable property is the location where the property is situated; suppliers located in a different State generally must obtain registration in the State of the property and comply with local GST collection and invoicing requirements. Divergent practice exists where suppliers invoice from their home State and charge IGST, but this can impede the recipient's ability to claim input tax credit, prompting recipients to seek local registration. Assessment of place of business and fixed establishment is relevant to determine the correct registration and invoicing approach. en-us Mon, 16 May 2022 17:30:54 +0530 Thu, 23 Jan 2025 15:54:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117957 Place of supply for renting immovable property is the location where the property is situated; suppliers located in a different State generally must obtain registration in the State of the property and comply with local GST collection and invoicing requirements. Divergent practice exists where suppliers invoice from their home State and charge IGST, but this can impede the recipient's ability to claim input tax credit, prompting recipients to seek local registration. Assessment of place of business and fixed establishment is relevant to determine the correct registration and invoicing approach. Discussion-Forum GST Mon, 16 May 2022 17:30:54 +0530 https://www.taxtmi.com/forum/issue?id=117957