Renting of immovable property service – Small Business Exemption – Co-owners – collection of rent jointly – Whether small business exemption under Section 22 of the GST Act is available to all owners separately in case of jointly owned property?

Goods and Services Tax – Renting of immovable property service – Small Business Exemption – Co-owners – collection of rent jointly – Whether small business exemption under Section 22 of the GST Act is

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