Question

XYZ is a Doctor (Proprietor) is running an ENT Hospital. Apart from his income from the hospital which is exempted from GST, he is also earning through Residential premises given on rent, capital gains, bank interest, FD interest, interest on loan given to a company, interest on PPF and dividend. All these incomes including from the hospital are exempted but is crossing the threshold limit of Rs.20 Lacs. Is XYZ required to obtain GST Registration?

Answer

As per section 23 of CGST Act,
(1) The following persons shall not be liable to registration, namely:''

(a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act
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Since you are exclusively engaged in supplying services which are wholly exempted from tax, you are not liable for registration irrespective of turnover limit.
You are suggested to please check whether you are providing any service without consideration as per Schedule I which is subjected to tax. In that case registration will be required. (Reply dt.18/12/2018)