Assessee having partner remuneration and commercial rent regarding gst

Hi all

i have a question regarding GST

If an assessee receivng Commercial office rent of 11,00,000 per annum

and drawing Remuneration of Rs72,00,000 per annum from partnership Firm

here taxable supply of Commercial rent is below GST limit (20 lacs)

if we add partner remuneration it will exceeds 20 lacs limit

here partner remuneration is the criteria, whether Partner Remuneration is under GST or in negative list

for determining the limt of 20 lacs, we have to add the remuneration to taxable supplies (i.e commercial rent) ?

please clarify weather assessee have to obtain GSTN to collect GST on Commercial rent and pay to the department.