IGST ITC Applicability

This query is : Resolved

mayank agarwal (Querist)
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16 March 2020 Mr A, landlord and ABC Ltd. tenant, is registered under GST in the state of Jharkhand. Mr. A rent out his property located at mumbai to ABC Ltd.. please suggest me:-

1. Whether Mr A will charges IGST in his invoice as the place of provision is the location of immovable property i.e. Mumbai, Maharashtra and Mr. A is registered in Jharkhand.

2. If answer to query 1 is affirmative, then whether ABC Ltd. can claim the IGST charged by A as Input Tax Credit?

CA Kaushal Sharda

CA Kaushal Sharda (Expert)
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17 March 2020 1. The place of supply is the location of immovable property, i.e. Mumbai, Maharashtra. The location of supplier is Jharkhand. The supplier will charge IGST.

2. ABC ltd can definitely claim IGST on the said supply of service. There is nothing barring it from the said ITC claim.