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
ADVANCE RULING NO. KER/12/2018
SEPTEMBER 19, 2018