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
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