GUJARAT AUTHORITY FOR ADVANCE RULING, GOODS AND SERVICES TAX, in NO. GUJ/GAAR/R/2020/10 (In Application No. Advance Ruling/SGST&CGST/2018/AR/50) Dated: 19.04.2020 : Shree Sawai Manoharlal Rathi held that for determining the threshold limit for registration under GST Law , interest received from all sources will be included to calculate agregate turnover, though such services may be exempted.
Shree Sawai Manoharlal Rathi (2020) 6 TMI 449; (2020) 117 taxmann.com 497 (AAR, Gujarat).
