TMI BlogThe Applicant is engaged exclusively in supplying goods and services that are wholly exempt from tax,...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 that the Applicant is not otherwise liable to pay tax under the Reverse Charge mechanism under Section 9(3) of the GST Act or 5(3) of the IGST Act. - AAR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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