AAR: Allows separate GST registration to multiple companies functioning in a ‘co-working space’

Kerala AAR holds that multiple companies providing services which share a co-working space/virtual space may take separate GST registration; Observes that co-working is a business services provision model that involves individuals working independently or collaboratively in shared office space; Finds no prohibition under GST law for obtaining GST registration to a shared office space or virtual office if the landlord permits such sub-leasing as per the agreement which must be...