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GST - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Renting of immovable property service - Small Business Exemption ...


Small Business Exemption u/s 22 of GST Act Applies Individually to Co-Owners of Jointly Owned Property.

October 11, 2018

Case Laws     GST     AAR

Renting of immovable property service - Small Business Exemption - Co-owners - collection of rent jointly - Whether small business exemption under Section 22 of the GST Act is available to all owners separately in case of jointly owned property? - Held Yes

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