https://www.taxtmi.com/forum/issue?id=120235 Place of supply for services directly related to immovable property is the location of the property, making renting of land and building an intra-state supply where both the property and the registered recipient are in the same State, attracting CGST and SGST. If the service is notified under the reverse charge mechanism, the registered recipient in that State must pay CGST and SGST; the unregistered supplier's location does not change this classification nor necessarily trigger a registration requirement for the supplier. en-us Fri, 11 Jul 2025 10:52:09 +0530 Thu, 17 Jul 2025 08:53:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120235 Place of supply for services directly related to immovable property is the location of the property, making renting of land and building an intra-state supply where both the property and the registered recipient are in the same State, attracting CGST and SGST. If the service is notified under the reverse charge mechanism, the registered recipient in that State must pay CGST and SGST; the unregistered supplier's location does not change this classification nor necessarily trigger a registration requirement for the supplier. Discussion-Forum GST Fri, 11 Jul 2025 10:52:09 +0530 https://www.taxtmi.com/forum/issue?id=120235