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The members of the petitioner giving an undertaking/affidavit to the effect that they are not liable to pay GST on reverse charge basis as provided under Section 9(3) of the Act, the tender/application of the members of the petitioner in response to the advertisement shall not be rejected by the respondent only on the ground of their inability to give the GST registration number.

Rate of tax (goods)— In the instant case, petitioner praying to direct the Respondent to receive the applications from the publishers/members of the Petitioner society without insisting on production of GST No. as mentioned in the advertisement published on 20.11.2020 for purchase of Hindi books & magazine by the Respondents. the petitioner places reliance on Section 23 of CGST Act, read with Schedule I Entry 119 to the “Rates of GST on Goods” to submit that as the GST on books is “Nil?, the members of the petitioner do not require registration under the GST Act. The tender/application of the members of the petitioner in response to the advertisement published on 20.11.2020 shall not be rejected by the respondent only on the ground of their inability to give the GST registration number. List on 17th February, 2021 alongwith the main petition.