https://www.taxtmi.com/forum/issue?id=119965 Rent tied to an immovable property should ordinarily be invoiced to the local regular GST registration at the property's location because place of supply for immovable property is the property's location. ISD is a mechanism to distribute eligible ITC of common input services, not a substitute recipient for location specific supplies. Where rent is legitimately a common input, ISD may distribute the attributable credit under allocation rules, but routing immovable property rent through ISD is compliance sensitive and cross charging from the local registration is the recommended practice. en-us Fri, 02 May 2025 15:21:29 +0530 Wed, 04 Jun 2025 13:30:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119965 Rent tied to an immovable property should ordinarily be invoiced to the local regular GST registration at the property's location because place of supply for immovable property is the property's location. ISD is a mechanism to distribute eligible ITC of common input services, not a substitute recipient for location specific supplies. Where rent is legitimately a common input, ISD may distribute the attributable credit under allocation rules, but routing immovable property rent through ISD is compliance sensitive and cross charging from the local registration is the recommended practice. Discussion-Forum GST Fri, 02 May 2025 15:21:29 +0530 https://www.taxtmi.com/forum/issue?id=119965