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Applicant is liable to take registration if he is required to pay tax under reverse charge

Shanti Prime Publication Pvt. Ltd.

Registration under GST — The applicant firm is a registered firm and manufacturing of only Compound Animal Feeds(HSN Code ; 2309). The said product is exempted under CGST Act, 2017. No other supply of any kind of Goods and Services is made by the firm which is anywhere is chargeable to Tax under CGST Act, 2017. The applicant sought Advance Ruling; whether the firm is liable to take registration under section 24 or is exempted from registration under section 23? Aforesaid question is answered that ”Applicant is liable to take registration in view of provisions of section 24 of the GST Act, 2017. — Jalaram Feeds, In Re… [2019] 11 TAXLOK.COM 083 (AAR-Maharashtra)