TaxTMI 
TaxTMI 
GST ON RENTING OUT OF IMMOVABLE PROPERTY
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....ST ON RENTING OUT OF IMMOVABLE PROPERTY<br> Query (Issue) Started By: - NAMAN DOKANIA Dated:- 8-5-2025 Last Reply Date:- 16-5-2025 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>Mr X rents out immovable property located in City A to Mr. Y. Mr. X is staying in City A. But have buinsess in City B and registered in City B. Mr X is not having any gst registration in City A. So, Mr. X needs to....
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.... get registered in City A for renting of premise, or he can invoice from City B GST Registration by charging IGST Reply By Sadanand Bulbule: The Reply: This is already settled discussion: for details refer Issue Id: - 119975 Dated: 6-5-2025 Reply By YAGAY andSUN: The Reply: Following views may also be helpful for you in this matter. Mr. X is renting out an immovable property in....
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.... City A to Mr. Y. He is living in City A, but his GST registration is in City B, where he runs his business. Now the question is-can he issue a GST invoice from his City B registration for the rent, or does he need to get a separate GST registration in City A? Here's how it works under GST: * As per GST law, when it comes to renting of immovable property, the place of supply is always the loc....
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....ation of the property itself. * In this case, since the property is in City A, the place of supply is City A. * And since Mr. X does not have a GST registration in City A, he cannot issue a valid GST invoice from his City B registration for this rental income. * GST rules require that a person must be registered in the State where the property is located, if they are providing taxable ....
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....services from there. So, what should Mr. X do? Mr. X needs to take a separate GST registration in City A (i.e., in that State) for the rental service. Only then he can charge CGST and SGST on the rent. He cannot charge IGST by using his City B registration, because the place of supply (City A) and location of the supplier (Mr. X, for rental purpose) are both in City A. In short: Yes, Mr. X mus....
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....t get registered in City A for renting out the property. He cannot use his City B GST registration to issue an invoice for the rent and cannot charge IGST in this case. *** Reply By Ganeshan Kalyani: The Reply: I agree with the view of the experts. Reply By Shilpi Jain: The Reply: Can rent it from city B and need not take registration in city A.<br> Discussion Forum - Knowledge Sharing ....
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