13 April 2019
Dear Experts, Mr. A is the landlord registered dealer in Madhya Pradesh and Mr. B is the tenent who is registered dealer in Maharashtra however the location of property is Madhya Pradesh. Pls let me know:- 1) while issuing invoice to tenant who is registered in Maharashtra whether landlord will charge IGST or CGST & SGST, 2) whether tenent can avail the ITC thereof IGST or CGST & SGST if any?
13 April 2019
But sir in Case renting of immobile property commercial property . Herevin this case location of supplier is Madhya Pradesh also the location of property is Madhya Pradesh hence place of supply will be madhya Pradesh. Therefore in spite billing to Maharashtra in invoice It will be intra state supply CGST & SGST
14 April 2019
Dear Sir, GST is location based tax. property is located in MP and landlord having MP GST NO. Tenant is MH based but service is being provided in MP so Landlord will charge CGST and SGST on his bill and TEnant can not take input in MH. if he has registered in MP ,,,he can claim CGST and SGST as input . in case of any further clarification kindly call - 9716406865
CAclubindia
