Question28: A Non Resident having Immovable property in India. He start using the same as guest house for visitors under bread and butter scheme of Delhi government. He provides all the facilities including washing , fooding etc in the property. The turnover from the transactions are less than Rs 20 lakh . Your opinion is invited on the following
a) Whether non resident is liable to be registered under GST even if his turnover is less than Rs 20 Lakh treating the non resident Taxable person since beside the fact that he has permanent establishment in India since employees employed by him are taking care of the business.

Answer: Section 2(77) defines Non-resident taxable person as follows:-
(77) 'non-resident taxable person' means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India;
But in accordance of facts given in your question Non resident has fixed place of business in India. Thus he is not covered under Non- resident taxable person or even does not required compulsorily registration without any turnover limit according to section 24 of CGST Act.
Whereas he is liable for registration in GST as regular taxable person according to section 22 when his aggregate turnover in a financial year exceeds twenty lakh rupees.
Thus he does not need registration if his aggregate turnover on all India basis not exceeding 20 lakh. (Reply dt. 27/3/2018)