Place of Supply if Renting Shop In Mumbai to Delhi company 

By | January 13, 2018
(Last Updated On: January 13, 2018)

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

Section 12 of IGST Act 2017

….

 (3) The place of supply of services,—

 (adirectly 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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