Question ID :
41128
GST - Registration
If Mr. A is residing in Maharashtra state and has GST registration in the state of Maharashtra. Mr . A has commercial building in another state i.e. Gujarat and this building is rented out to school for education activities. Our queries are as under. 1. Whether this transaction is exempt or taxable 2. If taxable then Mr. A can raise Tax invoice from the sate of Maharashtra and charge IGST or Mr. A needs to obtain separate registration in the state of Gujarat and charge CGST and SGST .
We are thankful to you for your guidance.
Posted by
samirkumar gokulbhai kasvala
on
Aug 28, 2021
Filed Under
GST
Answer ID :
81260
1. For all commercial spaces that are on rent GST will be applicable at 18% on taxable value of rent will be treated as taxable service 2. Rental service provided is less than Rs. 20 lakhs during FY with along sale of goods if any is exempted. 3. Landlord & tenant registered in the same state in which the property located 18% 4. if the land lord is registered in a different state than the state in which property located 18%
Posted by
Hari Beldona on
Aug 28, 2021
Answer ID :
81296
It is taxable supply of service. IGST is applicable at 18% and invoice can be raised from Maharashtra.
Posted by
CA. chunauti dholakia on
Aug 31, 2021