Query: Villa/ Apartment is in MAH & GOA. It may be owned or rented by a company. When said villa/ apartment is hired out for picnic or pleasure stay, by the company, to a person from India or abroad and received rent/hire charges, what are the GST issues qua levy & place of supply? Reply: When villa/ apartment is rented/hired out for a day or week or month, then its consideration is treated as for supply of services as per para-2(b) of Schedule-II of CGST Act. If aggregate turnover of such income including turnover of supply of other goods or services, exceeds Rs. 20 lakhs in a financial year, then such person/company shall apply for GST registration, within 30 days as provided u/s 22 of CGST Act & relevant rules for same. In first year of registration, the transaction by which the turnover exceeds said limit, & all transactions thereafter are taxable, and all earlier transactions are not taxable. From 2nd year, all tran.......