Advance Ruling— Section 96 of CGST Act— In the instant case, the applicant is registered in the State of Telangana and is providing services of renting of immovable property situated in the State of Maharashtra. The applicant is paying IGST for the services rendered inter- state i.e., from Telangana to the State of Maharashtra.

Questions raised for advance ruling:—

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 that— 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.