INDIVIDUAL HAS 1) AGRI INCOME FOR RS 10 LAKHS/ANNUM 2) WINDMILL SALE OF POWER RS 12 LAKHS/ANNUM BOTH ARE EXEMPTED SUPPLIES. NOW HE HAS COMMERCIAL RENT RECEIPTS RS 2 LAKHS PER ANNUM. GST APPLICABLE OR NOT ? AND REGISTRATION MANDATORY FOR INDIVIDUAL AS PER AGGREGATE TURNOVER?