According to Notification 5/2017 CGST, any person supplying goods which are exclusively liable to be taxed u/s 9(3) are exempt from taking registration. So, if a GTA supplies inter state service and all such services are liable to be taxed u/s 9(3), will GTA have to register or not?
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Gta registration
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Not required to register.
GTA making supplies to specified categories of persons only are not required to get themselves registered. Even if such supplies are inter state
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