Whether co-owners of a jointly held property are liable to pay tax as AOP

In re Sri Rabi Sankar Tah (GST AAR West Bengal)

Whether co-owners of a jointly held property are liable to pay tax as an association of persons (AOP)?

The Applicant and the other two co-owners cannot be treated as an association of persons and, therefore, as a person defined under section 2(84)(f) of the GST Act, where their income from renting is separately ascertainable and assessed for income tax individually at the hand of each co-owner. Whether the Applicant is required to be registered under section 22(1) of the GST Act will, therefore, depend on his gross turnover, ascertained separately from the other co-owners, exceeding the threshold as provided under the Act.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, WEST BENGAL

1. Admissibility of the Application

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