Question1: Kindly let us know which values of services would be included for the purpose of calculation of Rs. 20 Lakhs exemption limit for taking GST Registration :-

(i) Consulting Engineer Service within the state of Uttar Pradesh Rs.2Lakhs
(ii) Renting of immovable property service for commercial use Rs.6Lakhs
(iii) Arbitration Fee received from the business entities located in six states including Uttar Pradesh on which GST is paid by the recipients under reverse charge mechanism under Notification No. 13/2017- Central Tax (Rate) dt.28.06.2017
Rs.8Lakhs
Total
Rs.26Lakhs

Kindly let us know whether the person providing the services would require to get GST Registration or not

Answer: Section 22 of CGST Act contains: Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees. Section 2 of CGST Act explains: 'aggregate turnover' - the aggregate value of all taxable supplies (which tax is excluding the value of inward supplies on payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess.
Conclusion: Since all the supply whether exempted ,nil rate etc- are to be included in Aggregate Turnover. So the Supply mentioned by you will be taken in Aggregate Supply. Please note that in case of Reverse Charge, Supply received is not to be added in Aggregate Turnover, but in your case Point 3, Supply is made by you and tax is paid on the reverse charge basis by the receiver, so the same will be included in supply. (Reply dt. 03/10/2017)