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    <title>Allocation of One Leased Premise to Two GST Regd. Person</title>
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    <description>A single premises may be leased or sub leased to two GST registered persons if occupation is demarcated and documented; separate registrations are permissible for distinct demarcated areas. Allocation should be by lease/sub lease/rent agreements specifying portions and usage. Utilities and shared expenses may be apportioned by contract or sub metering. Documentary evidence of demarcation and reference to relevant advance rulings should be maintained for GST compliance.</description>
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      <description>A single premises may be leased or sub leased to two GST registered persons if occupation is demarcated and documented; separate registrations are permissible for distinct demarcated areas. Allocation should be by lease/sub lease/rent agreements specifying portions and usage. Utilities and shared expenses may be apportioned by contract or sub metering. Documentary evidence of demarcation and reference to relevant advance rulings should be maintained for GST compliance.</description>
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