TaxTMI 
TaxTMI 
GST payable on rental immovable property
X X X X Extracts X X X X
X X X X Extracts X X X X
....ST payable on rental immovable property<br> Query (Issue) Started By: - Jasbir Uppal Dated:- 29-4-2018 Last Reply Date:- 7-5-2018 Goods and Services Tax - GST<br>Got 11 Replies<br>GST<br>Dear professionals, If i have rented property in Delhi for commercial purposes but my GST registration is in Uttar Pradesh. Now my query is the land owner will charge CGST , SGST or IGST ? Regards J S Uppal T....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ax Consultant Reply By Rajagopalan Ranganathan: The Reply: Sir, In respect of renting of immovable peroperty, the service is deemed to be provided at the place where the immovable property is located/situated. Hence the land owner will charge CGST + SGST. Reply By KASTURI SETHI: The Reply: Place of supply in Delhi. Place of consumption is in Delhi. Hence CGST and SGST applicable. Reply By DR....
X X X X Extracts X X X X
X X X X Extracts X X X X
.....MARIAPPAN GOVINDARAJAN: The Reply: I endorse the views of both the experts. Reply By YAGAY AND SUN: The Reply: Services pertaining to immovable properties would be deemed to have provided/consumed at its' location. Hence CGST & SGST would be levied. You may have to take registration. Reply By subramanian vijayakumar: The Reply: Yes I ageag with the experts views Reply By Brijesh Verma: ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....The Reply: I would respectfully differ with the views of the experts here. In any given situation the determination of "Nature of Supply" shall necessarily be done by following the principles laid down in Chapter IV of the IGST Act. Accordingly, Nature of supply (i.e. whether it is an intra-state or an inter-state supply) will depend on both the factors viz. Place of supply and location....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of supplier Merely having an immovable property (an asset) in a state doesn't make you liable to obtain registration in that state especially when you are doing every bit of legal compliance from your own resident state. In my humble (but strong) opinion, IGST can be levied in such a case. Also, this goes in line with the departmental view expressed at various fora. Kindly discuss. Reply B....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y Himansu Sekhar: The Reply: Reply By KASTURI SETHI: The Reply: M/s.YAGAY AND SUN, Dear Sir, I want your esteemed comments on the issue, especially, keeping in view definition of 'Fixed Establishment in IGST ACT and latest replies posted by experts so that concept should be clear to all. Will you please throw light with examples ? Thanks a lot. K.L.SETHI Reply By YAGAY and SUN: The ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Reply: Still, In our view, this fixed establishment will create certain level of confusion as it is mentioned in FAQs which are needed to be supported by laws. As the law evolves things would get crystal clear. Time will tell. Reply By KASTURI SETHI: The Reply: It is safer to pay CGST and SGST. When it comes to writing, the department will not hesitate to SCN. IGST corresponds to erstwhile CST ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....(almost). Reply By Jasbir Uppal: The Reply: Dear Professionals, Thank you for the solution provided in the query. Regards J S Uppal Tax Consultant<br> Discussion Forum - Knowledge Sharing ....