Separate GST registration limit for each co-owners of property : AAR

By | October 9, 2018
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(Last Updated On: October 10, 2018)

GST registration limit in case of Joint owners of property

The small business exemption, provided under section 22 is eligible to the co-owners separately in the case of jointly owned property, where rent is collected together, but divided equally and transferred to the respective co-owner.

Engaging a co-owner to collect and distribute rent among all the owners for administrative convenience has no implication on the business exemption under section 22.

AUTHORITY FOR ADVANCE RULINGS, KERALA

Elambrancheri Khaldoon, In re

B.G. KRISHNAN AND B.S. THYAGARAJABABU, MEMBER

ADVANCE RULING NO. KER/12/2018

SEPTEMBER  19, 2018

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