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GST registration limit for co-owners of a property to be checked individually: AAR

October 9, 2018[2018] 98 taxmann.com 159 (AAR - KERALA)
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CGST/Kerala GST: In case of jointly owned property, where rent is collected together, but divided equally and transferred to respective co-owner, which is below threshold limit of Rs. 20 lakh, small business exemption under section 22 is eligible to co-owners separately

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