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Gst registraion for tax free goods if supplied inter state ?

Yash Chordia (PRACTICE) (58 Points)

01 May 2018

If a dealer only deals in Tax free goods and making inter state supply & his turnover is in crores, is he liable to get registered under GST ?

Please guide with relevent provision.

Many thanks

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4 Replies

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 01 May 2018

Yes...

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Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 01 May 2018

No u are not liable for registration if you doing exempted supplies

As per Section 23 CGST Act :Persons not liable for registration.

[a] any person engaged exclusively in the .business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act;

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Mayank Gupta (370 Points)
Replied 02 May 2018

No you are not liable to register for GST. Take online book sellers for example. Since books are Nil rated, sellers solely dealing in books are not asked for GST registration by e-commerce websites. Hopefully this should make things clear for you.

1 Like