AAR : Upholds mandate to register for discharging liability under ‘reverse-charge’, irrespective of exclusive exempt supply

Jun 21,2019

Maharashtra AAR upholds the requirement to obtain registration u/s 24 of the CGST Act, 2017 in respect of GST payable under ‘reverse charge mechanism’ in respect of GTA service, notwithstanding the fact that applicant is exclusively engaged in manufacture of exempt goods (animal feed); Rejects applicants argument that Section 23 (dispensing registration requirement for firm supplying wholly exempted goods) of the Act is a standalone section and provisions of section 24 ov...

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