Applicability of gst
Surendra
(Querist) 04 September 2018
This query is : Resolved
Query on GST:
What GST would be charged – CGST + SGST or IGST, in following scenarios:
1.
Person having immovable property – registered in Maharashtra, having place of business in Maharashtra.
Location of the immovable property – Karnataka
Person who has taken the property on rent – registered in Maharashtra, having place of business in Maharashtra.
2.
Person having immovable property – registered in Maharashtra, having place of business in Maharashtra.
Location of the immovable property – Karnataka
Person who has taken the property on rent – registered in Karnataka, having place of business in Karnataka.
Ashutosh Neogi
(Expert) 10 January 2019
In respect of service related with immovable property, the place of supply of service is always be the location of such immovable property.
In first case, since the person having immovable property in Karnataka,if not registered in Karnataka, he cannot charge any gst. He has to take GST registration in Karnataka, and to be changed CGST+SGST.
In second case, since the place of supply is Karnataka, cgst+sgst will be charged.
