Q. 625 One person living in bangalore gives his property to rental in the same place where he resides bangalore. He raises invoice to the head office of the tenent located in hyderabad. He charges CGST and SGST because it is an intrastate supply in bangalore, but bill is created to hyderabad with other state GST no. Is this right under which rule and notification or section. Please mention the Rule No. or Notification No. or Section No.

Ans. As the place of supply being Bangalore, CGST and SGST is to be used

Q. 624 Sir we are doing an new Project of Installing an Machinery, The Project will be Completed by July 2024, project cost is around 30 Crores Excluding Building. Meanwhile we are Receiving invoices from Various Consultants, are we liable to Take the GST Credit on the Invoices Received if it is reflecting in GSTR2A. We are actually capitalizing the Consultants Invoices Received till the Machiery is Capitalized.

Ans. You are required to take a detailed opinion of the same in case the amount involved is huge.

Q. 623 We are installing an Machinery which will be completed only in the year 2024. can we take the tax credit on the same in this month if the GST is reflecting in the GSTR2A ?

Ans.You can take the ITC of the same only on receipt of last instalment of the machinery.