GST Reg Liability

This discussion clarifies the Goods and Services Tax (GST) registration threshold for rental income. It explains that while the general threshold for services is 20 lakhs under Section 22 of the CGST Act, renting immovable property is considered a supply of services. However, state-specific limits can vary, with some states having a 10 lakh limit and others like Andhra Pradesh having a 40 lakh limit for exclusive supply of goods. If rentals are for business purposes, registration is generally mandatory.