Question

The Supplier is registered under GST in Delhi and is carrying on business of Trading in paintings.

The Supplier wants to start the business of Renting of Villa (owned by the supplier) on day basis, at Kasauli, H.P.

Whether the Supplier needs to be get the GST Registration in Kasauli or

Can the Supplier raise Tax Invoices from Delhi office as Interstate Supply of renting of Villa on day to day basis at Kasauli ?

Answer

The registration of GST is PAN based and state wise from where he makes a taxable supply of Goods or services or both.

As your Fixed place of business for renting business is at kasauli from where you provide accommodation service at villa as Guest house on day to day basis. So you are required to get seperate registration in Himachal pardest as per Section 22 of CGST. (Reply dt.19/07/2018)