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Registration

dipti sharma (117 Points)

28 June 2017

Does interstate supply of Except goods ( salt ) need to be registered under GST

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15 Replies

Mahendra Dugar (205 Points)
Replied 28 June 2017

No. u/s 23(1) persons dealing in exempt goods or services are not required to get registered. Common Salt falls under exempted category.

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dipti sharma (117 Points)
Replied 28 June 2017

But acvouring to sec 24, all interstate taxable supply needs registration, sec 24 overrides other sections

HARESH (a) (26 Points)
Replied 28 June 2017

all interstate taxable supply needs registration but salt is exempt so not covered in taxable supply.

Mahendra Dugar (205 Points)
Replied 28 June 2017

But salt is not a taxable supply.

dipti sharma (117 Points)
Replied 28 June 2017

Section 24, point 1, any person making inter state taxable supplies.

Clause 108 of Section, “taxable supply” means a supply of goods or services or both which is
leviable to tax under this Act.

Only Alcoholic for Human Consumption is not leviable under the Act.

And thus ....

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dipti sharma (117 Points)
Replied 28 June 2017

As per 2(118) taxable supply includes all supply , including NIL, except, zero rated

HARESH (a) (26 Points)
Replied 28 June 2017

definition include exempt goods in taxable supply...??? @ dipti sharma

Mahendra Dugar (205 Points)
Replied 28 June 2017

Sec 2(118) of CGST ACT talks of meaning of voucher

dipti sharma (117 Points)
Replied 28 June 2017

yes sir, it says " taxable supply" means a supply of goods or services or both which is LEVIABLE TO TAX under this Act, This implies that only non taxable supplies u/s 2(78) ie alcohol is not covered. Salt is LEVIABLE under this Act, but only fully except by way of an exception notification and so it is to ve treated as taxable supplies under this acy

dipti sharma (117 Points)
Replied 28 June 2017

I am quoting this from the publication of ICAI

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Mahendra Dugar (205 Points)
Replied 28 June 2017

2(108) talks of meaning of taxable supply which says taxable supply means supply of goods or services or both which is leviable to tax under Act. Salt is not leviable to tax under Act.