Renting of immovable property

This query is : Resolved

karan kumar (Querist)
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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?

Thanks
Karan

KAVIRAJA ADDANGADI

KAVIRAJA ADDANGADI (Expert)
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13 April 2019 If you are billing to Maharashtra you have to charge IGST

karan kumar

karan kumar (Querist)
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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

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Rajnish Singh

Rajnish Singh (Expert)
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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