Advance Ruling- Registration- 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. 3. 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 ?

Authority for Advance Ruling, Karnataka held that:-  In the instant case, since the supply of service is directly in relation to immoveable property, in terms of Section 12(3) of IGST Act, 2017, the place of supply of service shall be the location of the said immoveable property i.e., in Bangalore, Karnataka. Since the place of supply and location of supplier are both in Karnataka the said supply amounts to intra-state supply in terms of section 8(2) of IGST Act, 2017 and the taxable person, i.e Smt. Prabhavathi is liable to pay CGST and KG ST of 9% each on the taxable value in terms of entry no 16(iii) (SAC heading 9972) of Notification No. 11/2017 dated 28.06.2017, as amended. Therefore, a. Smt Prabhavathi, the GPA holder is the supplier of service and is liable to be registered in Karnataka under KGST/CGST Act 2017. b. Smt Prabhavathi, the GPA holder is required to pay tax on supply of Renting of Immovable Property service of the commercial building.