Query regarding registration

A person is exclusively engaged in supply of exempt goods. So, as per section 23 of CGST Act 2017 he is not required to register.

But as per section 24 if any person receives goods/services liable under RCM the recipient is required to take registration.

However section 24 doesn't override section 23.


Please clarify whether the person is liable to register. If yes, on what grounds.