A sole proprietor having business turnover greater than 50 Lakh is registered with GST. His normal course of business involves supplies of goods.
The proprietor has a property under his name, which fetches him commercial rental income of 40,000 monthly (i.e. 4,80,000 annual). As per normal practice, TDS is deducted.
Does the proprietor have to raise a GST invoice and charge GST 18% on the rent being received in this case ?
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