Case Law Details
In re Rajasekhar Reddy Tummuru (GST AAR Telangana)
Questions raised: Whether the person registered in the State of Telangana who is in possession of an immovable property in the State of Maharashtra is required to be registered in the State of Maharashtra for provision of service related to Renting of Immovable property?
Held by AAR Telangana: As seen from the material papers submitted by the applicant, the place of supply of service under Sub Section 3 of Section 12 of the IGST Act is in the State where the immovable property is located and therefore this AAR is not the appropriate forum in terms of Section 96 of the CGST Act, 2017. Therefore the application is rejected.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, TELANGANA
1. M/s. Rajasekhar Reddy Tummuru, Flat No 801 Survey No 19 To 25 And 42, 8th Floor, Block D, Fortune Prime Apartments Madhapur Village, Serilingampally Mandal Ranga Reddy District, Rangareddy, Telangana, 500081 (36ACWPT1601Q1ZT) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
