TaxTMI 
TaxTMI 
Are reel Estate brokers, liable for compulsory registration under GST as per section 24 read with section 2(15) CGST Act. Their activity is to introduce tenants to land lords and get commission from the both the parties. Similarly then may find a buyer for sale of any property and get commission from both buyer and seller.
Compulsory Registration
09 Jun 2022 
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Compulsory GST registration for real estate brokers hinges on turnover thresholds and whether brokerage is treated as agency supply.
Real estate brokers' obligation for compulsory GST registration depends on whether their services are supplies made on behalf of others (agency) or on their own account, and on whether their aggregate turnover exceeds the statutory threshold. Brokers who act in their own capacity and do not supply on behalf of other taxable persons will attract registration only upon crossing the threshold, while reverse charge exposure and evidentiary allocation between the taxpayer and the tax department remain contested factual and legal points. (AI Summary)
Real estate brokers' obligation for compulsory GST registration depends on whether their services are supplies made on behalf of others (agency) or on their own account, and on whether their aggregate turnover exceeds the statutory threshold. Brokers who act in their own capacity and do not supply on behalf of other taxable persons will attract registration only upon crossing the threshold, while reverse charge exposure and evidentiary allocation between the taxpayer and the tax department remain contested factual and legal points. (AI Summary)