GST applicable or not

This query is : Resolved

Aparna (Querist)
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03 March 2020 We have register as regular tax payer under GST . we have given services of immovable property to consultant general of Switzerland (GST No. is 2917CHE00005UNY

Kindly confirm GST (CGST+SGST) is applicable or not ???

CA Anita Bhadra

CA Anita Bhadra (Expert)
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03 March 2020 Immovable property is in Switzerland?
If a property is located outside India, the place of supply is the location of the Recipient .( Export of services )
If a property is located in India, the place of supply is the place where the Immovable Property is located.
In this case, CGST + SGST if the supplier of the services ( You) is registered in the same state where the immovable property is located. Otherwise IGST