Gst services on commercial building

This query is : Resolved

RAMAKRISHNA (Querist)
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26 December 2019 Good afternoon sir, partnership firm registered office in west Bengal , they have opened branch in Andhra pradesh , it is in rented premises, owner has register dealer in gst , he is giving gst invoice for rental services ,Branch has no gst registration in Ap sir, but they are asking invoice in west bengal gst . can he raise invoice the in igst .

please clarify it sir

Asiya Begum

Asiya Begum (Expert)
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26 December 2019 As per sec. 12 of IGST Act, the place of supply for renting of immovable property services will be the location of such immovable property. In the instant case, as the landowner is registered in AP and the place of supply is in AP, then the landowner has to mandatorily charge CGST + SGST of AP only. He cannot give a IGST invoice in any case.