GST taxability on immovable property, Goods and Services Tax - GST

[RameshBabu Kari]

Dear Experts,

Need clarification on renting of immovable property for the commercial use.

If the owner has the properties in different states for eg. AP, TS and TN. He got registered under gst in the state of Telangana(TS) but not in AP and TN. In such cases, can owner of the property raise the bill to the tenant in AP and TN with IGST with getting registered under gst in the state of AP and TN ? Otherwise, does it need to take state-wise registration ?

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

In my opinion he has to take State wise registration since provision of centralised registration is not made available under GST Acts.

[KASTURI SETHI]

Dear Querist,

Also go through the definition of 'Place Of Business' under Section 2(85) of CGST Act, 2017. Emphasis is laid on (b).

[JSW CEMENT LIMITED]

In my opinion, if you are registered in only one state and issues bill from that state to the tenants in other state, you can charge IGST.

[MUKUND THAKKAR]

you are not required to register in that state. That is not required at all. It is only when you have operations in a particular state, which is a place of business or office that you have to register in that state.

[KASTURI SETHI]

I support the views of Sh.V.Venkat Raman, Sir and Sh.Mukund Thakkar, Sir. No match.