Registration under GST — Authority for Advance Ruling — The applicant purchase Biri leaves and tobacco powder, mostly from the registered dealers of within an outside the state of Andhra Pradesh, and manufacturing the same in to Biris. The final product Biris are sold within the state of Andhra Pradesh Only. The applicant submitted that since 1st July 2017 onwards, they have stopped his business temporarily, due to un-awareness of the liability under GST. The applicant submitted that they are aware of the provisions of Reverse Charge, and they are not effecting any purchases from on-registered dealers/agriculturists. The applicant sought an advance ruling to clarify that as he is manufacturer of Biris and his annual business turnover is less than Rs. 20 lakhs and he does not have any inter-state outward taxable supply, accordingly, requested to clarify whether he is liable for registration under Sec.22 of CGST, SGST Acts 2017.
Held that:- The Hon’ble Authority for Advance Ruling held that the Registration under Sec.22 of Act 2017 is not mandatory for applicant.J Abdul Rawoof Khan & Brothers [2018] 3 TAXLOK.COM 75 (AAR-AP)