https://www.taxtmi.com/highlights?id=69376 Requirement for registration levy of service tax - renting of commercial building - Location of GPA holder - Place of supply - the GPA holder is the supplier of service of leasing of the building for commercial purposes - Since the place of supply and location of supplier are both in Karnataka the said supply amounts to intra-state supply in terms of section 8(2) of IGST Act, 2017 and the taxable person, i.e GPA holder is liable to pay CGST and KG ST of 9% each on the taxable value - AAR en-us Sat, 22 Apr 2023 13:02:14 +0530 Sat, 22 Apr 2023 13:02:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69376 Requirement for registration levy of service tax - renting of commercial building - Location of GPA holder - Place of supply - the GPA holder is the supplier of service of leasing of the building for commercial purposes - Since the place of supply and location of supplier are both in Karnataka the said supply amounts to intra-state supply in terms of section 8(2) of IGST Act, 2017 and the taxable person, i.e GPA holder is liable to pay CGST and KG ST of 9% each on the taxable value - AAR Highlights GST Sat, 22 Apr 2023 13:02:14 +0530 https://www.taxtmi.com/highlights?id=69376