Inter-state transaction or intra-state transaction

samkasvala (proprietor) (131 Points)

30 August 2021  
If Mr. A  is residing in Maharashtra state and has GST registration in the state of Maharashtra. Mr . A has commercial building in another state i.e. Gujarat and this building is rented out to school for education activities. Our queries  are as under. 1. Whether this transaction is exempt or taxable 2. If taxable then Mr. A can raise Tax invoice from the sate of Maharashtra and charge IGST  or Mr. A needs to obtain separate registration in the state of Gujarat and charge CGST and SGST . Presently the taxpayer is raising invoice from Maharashtra and charging IGST.