https://www.taxtmi.com/forum/issue?id=118517 GST liability where a non resident's commercial property is let through a General Power of Attorney (GPA) raises whether the GPA must register and pay tax, effectively shifting collection from the non resident supplier to the local agent. Key operative concerns are applicability of the aggregate turnover exemption, whether reverse charge under import of service rules or domestic forward charge applies, consequences for prior IGST and ITC if retrospective liability is asserted, and whether place of supply leads to CGST+SGST rather than IGST. en-us Fri, 05 May 2023 15:16:23 +0530 Thu, 23 Jan 2025 15:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118517 GST liability where a non resident's commercial property is let through a General Power of Attorney (GPA) raises whether the GPA must register and pay tax, effectively shifting collection from the non resident supplier to the local agent. Key operative concerns are applicability of the aggregate turnover exemption, whether reverse charge under import of service rules or domestic forward charge applies, consequences for prior IGST and ITC if retrospective liability is asserted, and whether place of supply leads to CGST+SGST rather than IGST. Discussion-Forum GST Fri, 05 May 2023 15:16:23 +0530 https://www.taxtmi.com/forum/issue?id=118517