TMI Blog2018 (4) TMI 809X X X X Extracts X X X X X X X X Extracts X X X X ..... notifications - Activities of applicant not eligible for those exemption. Section 24 of the GST Act requires a person to be registered under certain circumstances even if his aggregate turnover does not exceed the threshold specified under Section 22(1) of the GST Act. It will be apparent from a plain reading of Section 24 that the question is relevant in the context of the Applicant only with respect to Section 24(iii) of the GST Act when the person is required to pay tax under the Reverse Charge. The Applicant is engaged exclusively in supplying goods and services that are wholly exempt from tax, and, therefore, not liable to be registered in accordance with the provisions under section 23(1) of the GST Act, subject to the condition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistered under any of the repealed Acts and wants a ruling on whether it is required to be registered under the CGST / WBGST Act, 2017 (hereinafter referred to as the GST Act ). Advance ruling can be sought on this matter under section 97(2) of the GST Act. The Applicant also declares that the question raised in the application is not pending or decided in any proceedings under any provisions of the GST Act. The Application is, therefore, admitted. 3. The functions of the Applicant, as specified in the above notifications of the Ministry of Steel, Government of India, include management and operation of the Steel Development Fund and other funds accumulated under the Iron Steel (Control) Order, 1956, study and analysis of and maintena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /or organizations registered under section 12AA of the IT Act and the charitable institutions and/or organizations registered under section 10(23C)(iv) of the IT Act are same and identical, and, therefore, all its supplies of services should come under serial no. 1 of the Notification No. 12/2017 Central Tax (Rate) dated 28/06/2017(1136 FT dated 28/06/2017 under the State Tax), as amended vide Notification No. 32/2017 Central Tax (Rate) dated 13/10/2017 (1796 FT dated 13/10/2017 under the State Tax). The above-mentioned notifications under the GST Act will hereinafter be referred to collectively as Exemption Notifications for Services . Exemption under serial no. 1 of the Exemption Notifications for Services is available for charit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e GST Act. It will be apparent from a plain reading of Section 24 that the question is relevant in the context of the Applicant only with respect to Section 24(iii) of the GST Act when the person is required to pay tax under the Reverse Charge. 11. Reverse charge is defined under section 2(98) of the GST Act as liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under sub-section (3) or sub-section (4) of section 9, or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act. Section 24 is not subject to the provisions of Section 23 of the GST Act. If a person, therefore, is not liable to be registered for mak ..... X X X X Extracts X X X X X X X X Extracts X X X X
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