https://www.taxtmi.com/article/detailed?id=11601 A GPA holder empowered to create tenancies, receive rents and execute tenancy documents is treated as the supplier of leasing services. Leasing commercial immovable property is a taxable service and, where the agent and the property are located in the same State, the place of supply is that property's location, resulting in an intra state supply. Consequently the agent performing the letting is required to obtain GST registration and discharge applicable CGST and State GST on the rental service. en-us Thu, 13 Jul 2023 10:05:31 +0530 Thu, 13 Jul 2023 10:05:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11601 A GPA holder empowered to create tenancies, receive rents and execute tenancy documents is treated as the supplier of leasing services. Leasing commercial immovable property is a taxable service and, where the agent and the property are located in the same State, the place of supply is that property's location, resulting in an intra state supply. Consequently the agent performing the letting is required to obtain GST registration and discharge applicable CGST and State GST on the rental service. Articles Goods and Services Tax - GST Thu, 13 Jul 2023 10:05:31 +0530 https://www.taxtmi.com/article/detailed?id=11601