24 September 2025
IF A PERSON HAS A BUSINESS OF SLAUGHTERING AND SUPPLYING THE MEAT TO EXPORTERS WHETHER THE PERSON IS LIABLE TO TAKE REGISTERATION UNDER GST OR WHETHER IT IS EXEMPT SUPPLY UNDER GST
24 September 2025
Exporters exclusively engaged in exporting services are not mandatorily required to register under GST if they do not intend to claim any refund of Input Tax Credit (ITC) or make supplies under Bond/Letter of Undertaking (LUT), regardless of their turnover.
However, GST registration becomes mandatory if the exporter wants to claim a refund of unutilized ITC or intends to export without payment of tax under LUT/Bond as per Section 16(3) of the IGST Act and Rule 96A of the CGST Rules.
If the exporter makes any taxable supplies in addition to exports, GST registration is also required.
24 September 2025
Exporters only exporting services (with no refund/LUT claims and no other taxable supplies): Not mandatorily required to register under GST.
Exporters of goods and those who wish to claim refunds of ITC or supply under LUT/Bond: Must be registered under GST, regardless of turnover.
Making any other taxable domestic supply along with exports always triggers mandatory GST registration.
Exporters are only mandatorily required to register under GST if they are exporting goods, making taxable supplies domestically, or intending to claim input tax credit/refunds on zero-rated supplies. Exclusive service exporters with no such claims or additional supplies may be exempt from mandatory registration.