Question26: What will be liabilty towards registration in which State in case of the following cases :
a) Mr. A is Non Resident Indian earning Rent from a shop at Noida (UP) of Rs.15 Lacs p.a.
b) Mr. B a resident of Gurgaon (Haryana) earning Rent from a shop at Noida (UP) of Rs.15 Lacs p.a. and trading receipts of Rs.10 Lacs

Answer: (a) The Definition " Import of service" u/s 2 (11) of IGST Act is reproduced below:-
(11) ''import of services' means the supply of any service, where''
(i) the supplier of service is located outside India;
(ii) the recipient of service is located in India; and
(iii) the place of supply of service is in India;
As per the above provision your transaction satisfies all the conditions in above definition. So you can deal it as import of service.
Thus according to S. no. 1 of Notification No. 10/2017- Integrated Tax (Rate) recipient located in INDIA can pay the integrated tax on such supply under Reverse charge.

(b) According to Section 22, Person required to get registration if their " aggregate turnover" exceeds Rs. 20 lakh in a financial year.
Section 2(6) defines "aggregate turnover' which means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is 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.
Thus according to above provisions aggregate turnover in your case is Rs 25 lakh (i.e 15 lakh+10 lakh) which exceeds Rs 20 lakh . so you are required to registered under GST.
You will take registration in Haryana as this is your fixed place of business from where the trading business (supply of goods or service) is made. You are not required to take separate registration in UP because you can raise inter state invoice (IGST Invoice ) from Haryana for such supply. (Reply dt. 22/3/2018)