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GST - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

The Applicant is engaged exclusively in supplying goods and ...


Applicant Exempt from GST Registration; Must Comply with Reverse Charge Rules u/s 9(3) and Section 5(3) IGST Act.

April 17, 2018

Case Laws     GST     AAR

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

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