Determine the place of supply of services as well as their taxability in each of the following independent cases in the context of provisions contained in the CGST Act, 2017: (a) Ajay the owner of an immovable property l
CS Professional · Advanced Tax Laws · PYQS · December 2021
Determine the place of supply of services as well as their taxability in each of the following independent cases in the context of provisions contained in the CGST Act, 2017: (a) Ajay the owner of an immovable property located in New Delhi gives on rent the said property to Basant of U. P. for use in commercial purposes.
Answer & Explanation:
As per Section 12(3) of Integrated Goods and Services Tax Act, 2017 in respect of services provided directly in relation to immovable property, the place of supply shall be place where immovable property is located or intended to be located. Therefore, in the given case, the place of supply of service shall be New Delhi which falls within the ambit of taxable territory and shall be liable to GST.
Topics: GST
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