TaxTMI 
TaxTMI 
Type of GST to be charged
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....ype of GST to be charged<br> Query (Issue) Started By: - Kaustubh Karandikar Dated:- 2-2-2019 Last Reply Date:- 5-2-2019 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>XYZ (Mumbai) had paid rent towards their Delhi Office taken on rent and Delhi Office had taken input tax credit of the CGST + SGST charged in the Rent Invoice of the landlord. XYZ(Mumbai) had subsequently recovered the amou....
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....nt of rent paid of the Delhi office from their sister concern PQR, Pune by issuing a Service Invoice. XYZ need to charge CGST + SGST or IGST? Reply By Rajagopalan Ranganathan: The Reply: Sir, According to Section 12 (3) of IGST Act, 2017, "the place of supply of services, - (a) directly in relation to an immovable property, including services provided by architects, interior decorators, ....
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....surveyors, engineers and other related experts or estate agents, any service provided by way of grant of rights to use immovable property or for carrying out or co-ordination of construction work; or (b) by way of lodging accommodation by a hotel, inn, guest house, home stay, club or campsite, by whatever name called, and including a house boat or any other vessel; or (c) by way of accommodati....
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....on in any immovable property for organising any marriage or reception or matters related thereto, official, social, cultural, religious or business function including services provided in relation to such function at such property; or (d) any services ancillary to the services referred to in clauses (a), (b) and (c), shall be the location at which the immovable property or boat or vessel, as th....
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....e case may be, is located or intended to be located : In your case the service is deemed to be provided at the place where the immovable property is located. Since it is located in Delhi, you have to pay CGST and SGST. Even if the rent is collected from another person the said fact will not affect place of supply of service and gst is to be paid accordingly. Only drawback is XYZ cannot avail the ....
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....credit of gst paid since he is located at Mumbai. Reply By KASTURI SETHI: The Reply: I agree with Sh.Rajagopalan Ranganathan, Sir. Reply By CASusheel Gupta: The Reply: XYZ (Mumbai) Paid rent for Delhi Office Delhi Office has taken ITC - it means Delhi Office is also registered in Delhi XYZ (Mumbai) recovered rent from PQR (Pune) In my view, since service has been availed by Delhi Office, it....
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.... should raise invoice on PQR (Pune) instead of Mumbai Office. Still if Mumbai wants to raise invoice, Delhi Office need to bill Mumbai Office and charge CGST + SGST and as pointed by Rajagopalan sir, Mumbai shall not be able to claim ITC and Mumbai office needs to charge IGST from Pune since location of supplier is Mumbai and POS is Delhi Thanks and Regards CA Susheel Gupta Reply By Mahadev R:....
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.... The Reply: I have a different view. Ideally, Delhi should issue invoice on PQR, Mumbai charging local CGST + SGST. Transaction between Mumbai and Delhi can be only of fund transfer. If Mumbai still wants to raise invoice on Pune treating itself as service provider, then IGST to be charged as location of supplier is Maharashtra and place of supply is Delhi (being location of property).<br> Disc....
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