If a factory registered under factories Act received GTA service in the precceding financial year (GTA is not paying tax at 12%) such that he is liable to pay tax on reverse charge basis & his aggregate turnover in the preeceding year was below 20 lakh.
Is he liable to get registered U/s 24 of CGST act?
Suppose in subsequent year, he has received legal service, Would that legal service be exempt or taxable?