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