TaxTMI 
TaxTMI 
Eligibility of ITC in case of different POS
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....ligibility of ITC in case of different POS<br> Query (Issue) Started By: - DAMINI TALWAR Dated:- 27-5-2025 Last Reply Date:- 31-5-2025 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>I am recipient registered in Delhi received services of Renting of Immovable Property from the supplier registered in Mumbai and location of the property is in Haryana. The supplier will charge IGST on this su....
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....pply, as a receipient am I available to take ITC ? Reply By YAGAY andSUN: The Reply: In the present case, the recipient is a registered person under GST in the State of Delhi, who has received the service of "Renting of Immovable Property" from a supplier registered in the State of Maharashtra, in respect of an immovable property located in the State of Haryana. As per the provisions of Section....
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.... 12(3)(a) of the Integrated Goods and Services Tax Act, 2017, in the case of services directly in relation to immovable property, including renting of immovable property, the place of supply shall be the location of the immovable property, i.e., Haryana. The location of supplier being Maharashtra and the place of supply being Haryana, the supply qualifies as an inter-State supply within the meanin....
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....g of Section 7(1) of the IGST Act, and hence, the supplier is liable to charge IGST on such transaction. With respect to eligibility to avail input tax credit (ITC), Section 16(1) of the Central Goods and Services Tax Act, 2017 permits a registered person to avail credit of input tax charged on any supply of goods or services or both, which are used or intended to be used in the course or further....
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....ance of his business. Further, Section 2(62) of the CGST Act defines "input tax" to include tax charged under the provisions of the IGST Act. In the instant matter, the recipient, though not registered in the State where the immovable property is situated, is receiving the supply in the course or furtherance of business, and the tax levied is in the form of IGST, which is not restricted to be ava....
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....iled within the same State, unlike CGST and SGST. Accordingly, as the tax paid by the supplier is IGST, and the recipient satisfies the conditions laid down under Section 16 of the CGST Act, there is no statutory bar on availing input tax credit merely on the ground that the property is situated in a different State than that of the recipient's registration. Conclusion: The recipient registered ....
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....in Delhi is legally entitled to avail input tax credit of IGST paid on the service of renting of immovable property situated in Haryana, provided that all conditions for availment of ITC under Section 16 of the CGST Act, 2017 are duly complied with. Reply By Sadanand Bulbule: The Reply: Also refer Issue Id: - 119975 Dated: 6-5-2025 for more details. Reply By KASTURI SETHI: ....
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....The Reply: In this scenario, ITC of IGST is admissible. Reply By Shilpi Jain: The Reply: Logically speaking this is a tax which goes to Haryana Govt. and you are trying to claim ITC of that tax to pay tax to Delhi Govt.<br> Discussion Forum - Knowledge Sharing ....