She has to pay gst once not twice. If already paid again not required

GST treatment on rent is indifferent to the status of payee whether HUF or individual.

If GST is payable in the hands of individual, it would be payable in the hands of  HUF also after transfer the property to HUF.

If your spouse receives any remuneration irrespective of its nomenclature such as Salary, commission, fees or any other form and by any mode i.e., cash or in kind from any concern in which you have substantial interest;

Then the Income shall be clubbed in the hands of the taxpayer or spouse, whose income is greater (before clubbing).

Exception to clubbing:

Clubbing is not attracted if spouse possesses technical or professional qualifications in relation to any income arising to the spouse and such income is solely attributable to the application of his/her technical or professional knowledge and experience.

For Direct or indirect transfer of assets to your spouse by you for inadequate consideration:

Income from out of such asset is clubbed in the hands of the taxpayer.

Exceptions to clubbing

No clubbing of income in following cases:

• Where asset is received as part of divorce settlement
• If assets are transferred before marriage
• No husband and wife relationship subsists on the date of accrual of income
• Asset is acquired by the spouse out of pin money (i.e. an allowance given to the wife by her husband for her personal and usual household expenses)

Income from other property deposited in HUF is taxable at the hand of spouse. GST will levy and deduct by payer if rental income exceeds Rs. 1.80k per annum.

Section 64(2)

Inclusion of Income from self-acquired property converted into joint family property

Where an individual, who is a member of the Hindu undivided family, converts his separate property as the property of the HUF or, throws the property into the common stock of the family or, transfers his individual property to the family, without any adequate consideration, then the income generated from such property is the taxable income of that individual.

If the converted property is subsequently partitioned among the members of the family, the income derived from such converted property, as is receivable by the spouse and the minor child of the transferor will be taxable in his hands.

Income from Accretion of the assets: In the cases mentioned above, the income arising to the transferee from the property transferred is taxable in the hands of the transferor. However, income arising to the transferor from such income is not includible in the total income of the transferor.

If she is already payinh GST on her rental income then GST will not be applicable on clubbed income.

Dear Sir,

Clubbing of income means Income of other person included in assessee's total income, for example: Income of husband which is shown to be the income of his wife is clubbed in the income of Husband and is taxable in the hands of the husband. Under the Income Tax Act a person has to pay taxes on his income.