1) A is a person not registered under the GST Law. His annual income is Rs. 8,00,000/- from renting of commercial property and Rs. 12,50,000/- from agricultural income. Would he liable to obtain registration or agricultural income would required to be consider to determine aggregate turnover in view of section 23(1)(b) of the CGST Act Section 23 is reproduced here bellow for ready reference.: 23. Persons not liable for registration. (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; (b) an agriculturist, to the extent of supply of produce out of cultivation of land. (2) The Government may, on the recommendations of the Council, by notification, specify the category of persons who may be exempted from obtaining registration under this Act.

Reply—Threshold for GST registration is not determined according to value of taxable supplies only, value of aggregate turnover is required to be determined for checking eligibility of GST registration.

As per Section 22 of CGST Act, every supplier shall be liable to be registered under this Act in the State, from where he makes a taxable supply of goods or services or both if his Aggregate turnover in a financial year exceeds twenty lakh rupees.

As per Sec 2(6) “aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess.

Since, aggregate turnover in above case is more than Rs. 20 lakhs (8 lakhs+ 12.5 lakhs) during an year, taxpayer is required to get registered under GST.