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Time of supply in case of renting of immovable property.

Supply under GST — The Applicant is engaged in supply of port services and incidental supply of goods like disposal of discarded assets. The applicant is having rentable land and buildings. The applicant sought advance rulings on the question when the time of supply can be considered to occur with respect to providing continue supply of services in the nature of renting immovable properties in 4 situations i.e. the licensee does not react to the periodical reminder letters issued by the applicant; the license disputes of the license fee for the periodical reminder letters issued by the applicant etc. The Authority ruled out that in all the specified scenarios in the question, when the license for renting of immovable property is in force, but the licensee does not pay or pays only partially the periodical license fee to the applicant as agreed in the lease agreement, if the rent invoice is issued before the due date of payment as specified in the agreement, the Time of supply as determined by Section 13(2) (a) shall be date of issue of invoice or Rent Claim Advice. If the invoice is issued after such due date of payment, the Time of supply as determined by Section 13(2) (b) shall be the date of provision of service which is the end of recurrent period specified in the agreement, after which the rent/licence fee is to be paid. — Chennai Port Trust, In Re… [2019] 16 TAXLOK.COM 169 (AAR-Tamil Nadu)