I rent a shop [Commercial prop.] located in MUMBAI to a Delhi Registered [GST] Company .Since the location of commercial property is in Mumbai
- Should I charge SGST & CGST or
- Just because the agreement is with a Delhi Registered Company , I should charge IGST.
….
(3) The place of supply of services,—
(a) directly in relation to an immovable property,……..
…
shall be the location at which the immovable property ……is located or intended to be located:
MGST & CGST to be charged as Mumbai is place of supply of service and location of supplier is in Mumbai
Related Topic on GST
| Topic | Click Link |
| GST Acts | Central GST Act and States GST Acts |
| GST Rules | GST Rules |
| GST Forms | GST Forms |
| GST Rates | GST Rates |
| GST Notifications | GST Act Notifications |
| GST Circulars | GST Circulars |
| GST Judgments | GST Judgments |
| GST Press Release | GST Press Release |
| GST Books | Best Books on GST in India |
| GST Commentary | Topic wise Commentary on GST Act of India |
| GST You Tube Channel | TaxHeal You Tube Channel |
| GST Online Course | Join GST online Course |