NRI renting Immovable Property in India requires to take GST Registration: AAR:

NRI renting Immovable Property in India requires to take GST Registration: AAR The Applicant being a non-resident Indian, holding an OCI card and residing at California, United States of America (USA), owns an immovable property at Bangalore, India and rented the same to the tenants. The Applicant is a non-resident Indian, holding an OCI card, residing at California, USA and thus is ordinarily resident outside India and believes that he is not liable to be registered in India and also not liable for payment of any GST in India under the CGST Act 2017. In view of the above, the applicant has sought advance ruling in respect of the following questions: a. Whether the Applicant is liable to be registered in Karnataka under KGST / CGST Act 2017? b. Whether applicant is required to pay tax on renting of commercial building?

Advance Ruling:

a. Smt Prabhavathi, the GPA holder is the supplier of service and 1s liable to be registered in Karnataka under KGST / CGST Act 2017. b. Smt Prabhavathi, the GPA holder is required to pay tax on the supply of Renting of Immovable Property service of the commercial building. For Official Ruling Download PDF Given Below: