A in Maharashtra having shop in Maharashtra given on rental to B in Chennai, whether A should charge cgst/sgst or IGST to B while issuing rent bill
4 Replies
Hitesh
(Student)
(3549 Points)
Replied 22 November 2018
Place of supply is Chennai as it services relating to immovable property...since A is in Maharashtra and B is in Chennai my take is that A should charge IGST
CA Sachin M Jain
(CA | GST | Refunds | Advisory | Litigation)
(1337 Points)
Replied 22 November 2018
Dear Satish ji, if the shop (immovable property) is located in the state of Maharashtra then Mr A needs to charge CGST + SGST.
As the place of supply is the place where immovable property is located. Also Mr B will be able to take ITC in only if he registered in Maharashtra!
As the place of supply is the place where immovable property is located. Also Mr B will be able to take ITC in only if he registered in Maharashtra!
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 22 November 2018
As per section 12(3) IGST Act:
POS will be location of Immovable situated
Hence "A" has to charge CGST/SGST
POS will be location of Immovable situated
Hence "A" has to charge CGST/SGST
Kripesh Powar
(12 Points)
Replied 22 November 2018
Dear Sir,
Our firm is situated in maharashtra & client(Bill to) having Registration in Maharashtra but place of supply is out of mahrshatra.(Karnataka or tamilnadu Etc)
Whether we have to charge IGST or CGST+SGST.
Pls Suggest on above. Thanks in Advance.
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