Hello sir/madam
client use building for business in India and rent paid to owner who is outside India then is this transection attract gst.
please clarify.
Yes, GST will attract to the said transaction.
Rajendra Prasad
(Employee Private)
(1842 Points)
Replied 23 April 2022
Yes, GST will attract to the said transaction.
Rajendra Prasad
(Employee Private)
(1842 Points)
Replied 26 April 2022
As per section 13(4) of IGST Act the place of supply of services directly in relation to an immovable property is place of immovable property. Hence the place of supply is the City in India.
And the services are receiving for the purpose of furtherance of business it will be treated as "Supply" as per section 7(1)(a) of CGST / SGST Act.
And as per Section 9(1) has to levy tax as applicable accordingly has to discharge the liability.
Analysis of 20 GST Notices (including 2 Appeals) and Practise on Drafting(with recording)
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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