https://www.taxtmi.com/caselaws?id=368629 The Authority for Advance Rulings in Kerala clarified that co-owners of jointly owned property can avail the small business exemption under Section 22 of the GST Act individually, even when rent is collected jointly but distributed equally among them. Engaging a co-owner for rent collection and distribution among all owners does not affect the eligibility for the business exemption under Section 22 for individual co-owners. Each co-owner's liability to register under the GST Act arises only if their individual receipts exceed the threshold limit. en-us Wed, 19 Sep 2018 00:00:00 +0530 Wed, 05 Mar 2025 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368629 The Authority for Advance Rulings in Kerala clarified that co-owners of jointly owned property can avail the small business exemption under Section 22 of the GST Act individually, even when rent is collected jointly but distributed equally among them. Engaging a co-owner for rent collection and distribution among all owners does not affect the eligibility for the business exemption under Section 22 for individual co-owners. Each co-owner's liability to register under the GST Act arises only if their individual receipts exceed the threshold limit. Case-Laws GST Wed, 19 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368629