Whether There is any logic on Gram panchayat taking GST Registration as TAXPAYER? as their services are exempted under gst

Reply—According to section 24 of CGST Act, persons who are required to deduct tax under section 51 shall be required to be registered compulsorily as TDS deductor.

Panchayat is covered under local authority and required to register as TDS deductor under section 51 of CGST Act. Normal registration is not required.