Type of gst applicability

This query is : Resolved

CS Surendra (Querist)
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04 September 2018 Query on GST:
What GST would be charged – CGST + SGST or IGST, in following scenarios:

1.
Person having immovable property – registered in Maharashtra, having place of business in Maharashtra.
Location of the immovable property – Karnataka
Person who has taken the property on rent – registered in Maharashtra, having place of business in Maharashtra.

2.
Person having immovable property – registered in Maharashtra, having place of business in Maharashtra.
Location of the immovable property – Karnataka
Person who has taken the property on rent – registered in Karnataka, having place of business in Karnataka.

Rajesh Kumar

Rajesh Kumar (Expert)
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05 September 2018 1. The service is related to the property, and hence the place of supply is location of service, i.e. Karnataka. As the location of supplier (Maharashtra) and place of supply (Karnataka) are in different states, it is Inter-state supply and IGST shall be paid.
2. In second case also, it is Inter-state supply and IGST shall be paid.