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Renting of immovable property located in multiple States /UTs - Why a single registration/GSTIN won't do?


Registration for renting of immovable property

As per Section 2(15)(a) of the IGST Act , the 'location of supplier of service' where a supply is made from a place of business for which the registration has been obtained, is the location of such place of business. So when a service of renting of immovable property which is located in let's say Maharashtra, is made from a place of business which is registered let's say in Delhi then the location of the supplier will be Delhi and the place of supply will be Maharashtra and as such IGST will be payable. Perhaps the learned author has missed the real essence of Section 2(15)(a) in terms of which a place of business which is already registered in a State other then the one in which the immovable property is located, can also be the location of supplier of service. In such cases, no separate registration is required in the State where the immovable property is located.

tata steel 18/09/2017

 

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