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    <description>Real estate brokers&#039; 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.</description>
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      <description>Real estate brokers&#039; 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.</description>
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