GST Registration Limit if renting of Immovable property in Special Category States

By | January 14, 2018
(Last Updated On: January 14, 2018)

GST Registration Limit for renting of Immovable property in Special Category States

If a person providing renting service is located in kanpur city Uttar Pradesh and the property suited in Nanital  (Uttarakhand  ) and is given on rent to the person located in Nanital (Uttarakhand). The rent amount is Rs1440000 annually. whether

  • he should take registration as the limit is Rs 10 lacs for these specified states or
  •  As he is living in Uttar Pradesh state so for UP limit  Rs 20 lacs will be

Answer :-

Persons liable for registration.

Section 22 of CGST Act 2017

  (1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees:

Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees.

Special category States :- 

Arunachal Pradesh , Assam , Jammu & Kashmir , Manipur,  Meghalaya Mizoram, Nagaland, Sikkim, Tripura , Himachal Pradesh, Uttarakhand [as specified in sub-clause (g) of clause (4) of article 279A of the Constitution]

My Opinion : He is providing service from Kanur  (Uttar Pradesh) where limit is Rs 20 lakhs – hence he is not required to take GST Registration

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