IGST or SGST + CGST

Page no : 3

NITIN KOTAK (SERVICE) (1465 Points)
Replied 07 August 2017

as per my view no fix establishment to provide the service ,hence he is not liable to register at gurgoan, so place of service to be deemed Chandigarh , so applicable IGST. correct me

NITIN KOTAK (SERVICE) (1465 Points)
Replied 07 August 2017

very useful discussion

NITIN KOTAK (SERVICE) (1465 Points)
Replied 07 August 2017

no longer applicability of Section 12(3) – Services in relation to
immovable property in this case . but my question the loss of revenue of state in this case and basic concept of consumption base tax. am I right

Manas Das (1431 Points)
Replied 07 August 2017

sir incase of igst the consuming state will get its share from igst
1 Like

Arvind Grover (owner) (39 Points)
Replied 09 August 2017

Please advice me also.

My commercial Immovable property located in: Jaipur

Iam registered in Jaipur

Company to which Rented out has headquarters ( mentioned in the lease): Hyderabad. ( in lease the Lesee is XXX Company Ltd address abcd Hyderabad.

what will be chargeable?



Pritam Pal Singh Sidhu (15 Points)
Replied 09 August 2017

Since the place of supply is Jaipur and you (supplier) are also registered in Jaipur you should charge them under CGST (8%) and SGST (8%)

Pritam Pal Singh Sidhu (15 Points)
Replied 09 August 2017

Mr. Grover please disregard my advice and wait for some expert sdvice

Chhatra Singh Dugar (1464 Points)
Replied 09 August 2017

Mr Grover your property is located in Jaipur then place of supply is Jaipur and that location of supplier is also in Jaipur

Chhatra Singh Dugar (1464 Points)
Replied 09 August 2017

Mr Grover your property is located in Jaipur then place of supply is Jaipur and that location of supplier is also in Jaipur

Chhatra Singh Dugar (1464 Points)
Replied 09 August 2017

Mr Grover your property is located in Jaipur then place of supply is Jaipur and that location of supplier is also in Jaipur


Studentsca (CA Practice ) (3577 Points)
Replied 09 August 2017

Company is doing commercial activity in Jaipur. It is required to registration in Jaipur. Everything is in Jaipur. Hence CGST & SGST will be applicable.

Chhatra Singh Dugar (1464 Points)
Replied 09 August 2017

pl cont reading........

so place of supply as per section 2(85) of CGST Act read section 12 of IGST Act in in Jaipur & location of recipient and that of Supplier of the service is also in Jaipur and company is having permanent establish in Jaipur As it being an intra state supply you will have to charge CGST + IGST

Arvind Grover (owner) (39 Points)
Replied 09 August 2017

Thank you all for your kind advice. Much helpful.



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