TaxTMI 
TaxTMI 
GST on rented property
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....ST on rented property<br> Query (Issue) Started By: - Kaustubh Karandikar Dated:- 29-6-2021 Last Reply Date:- 4-7-2021 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>XYZ(Proprietor) is owning a commercial property in Mumbai and having GST Registration for the same. XYZ has given this property on rent to PQR(Delhi) who is registered under GST in Delhi. XYZ while billing to PQR for this ren....
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....ted property in Mumbai, XYZ need to charge CGST + SGST or IGST? Reply By Rajagopalan Ranganathan: The Reply: Sir, According to Section 12 (3) - The place of supply of services,-- (a) directly in relation to immovable property, including services provided by architects, interior decorators, surveyors, engineers and other related experts or estate agents, any service provided by way of grant o....
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....f 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 houseboat or any other vessel; or (c) by way of accommodation in any immovable property for organising any marriage or reception or matters related thereto, offici....
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....al, 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 the case may be, is located or intended to be located. Since the property is located in Mumbai CGST and S....
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....GST are to be paid at Mumbai Reply By Ganeshan Kalyani: The Reply: I agree with the views of Sri Rajagopalan Sir. CGST +SGST will apply in this transaction. Reply By YAGAY andSUN: The Reply: Place of provision of service is in Mumbai therefore SGST +CGST will be applicable.<br> Discussion Forum - Knowledge Sharing ....