Issue of place of supply of renting of property

This query is : Resolved

karan kumar (Querist)
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12 April 2019 Dear Experts,
The landlord of commercial property is located in Maharashtra who is also registered in GST in Maharashtra however the tenent is the branch of firm who is registered dealer in GST both branch in Maharashtra and Head office is registered In Madhya Pradesh. Pls Clarify in this scenario whether it will be inter state supply or intra state.

Thanks
Karan

CA Anita Bhadra

CA Anita Bhadra (Expert)
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12 April 2019 Where is commercial property located ?

If it is in Maharashtra , supply will be intra state .

Location of supplier is Maharashtra and place of supply is also Maharashtra

As per section 12(3) of IGST Act, the place of supply of service in relation to an immovable property shall be the location at which the immovable property is located.