https://www.taxtmi.com/caselaws?id=436877 The Karnataka AAR held that a GPA holder leasing commercial property on behalf of an NRI owner is liable for GST registration and payment. The applicant, working outside India, executed a GPA authorizing his mother to manage his Bangalore commercial property, including tenant induction and rent collection. The AAR determined that the GPA holder, being the actual supplier of leasing services and receiving rental income, must register and pay CGST and KGST at 9% each. Since both the property location and supplier are in Karnataka, it constitutes intra-state supply under IGST Act provisions. en-us Thu, 13 Apr 2023 00:00:00 +0530 Wed, 16 Apr 2025 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436877 The Karnataka AAR held that a GPA holder leasing commercial property on behalf of an NRI owner is liable for GST registration and payment. The applicant, working outside India, executed a GPA authorizing his mother to manage his Bangalore commercial property, including tenant induction and rent collection. The AAR determined that the GPA holder, being the actual supplier of leasing services and receiving rental income, must register and pay CGST and KGST at 9% each. Since both the property location and supplier are in Karnataka, it constitutes intra-state supply under IGST Act provisions. Case-Laws GST Thu, 13 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436877