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GST - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

AOP or BOI - renting of immovable property - The co-owners of a ...

Case Laws     GST

October 26, 2019

AOP or BOI - renting of immovable property - The co-owners of a jointly held immovable property cannot be treated as an association of persons for determining the liability and requirement of registration under the GST Act where their income from renting is separately ascertainable and assessed for income tax individually at the hand of each co-owner.

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