Exempt from GST

Save Share

This query is : Resolved

Quick Summary

Businesses involved in slaughtering and supplying meat to exporters may be exempt from mandatory GST registration. Registration is not required if the business exclusively exports services and does not intend to claim Input Tax Credit (ITC) refunds or supply under a Letter of Undertaking (LUT)/Bond. However, mandatory registration applies if you export goods, make domestic taxable supplies, or wish to claim ITC refunds on zero-rated supplies.

Priyanka Agarwal

Priyanka Agarwal (Querist)

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

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

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.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

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.

Priyanka Agarwal

Priyanka Agarwal (Querist)

24 September 2025 SIR PLEASE TELL ME THE PERSON WHO SLAUGHETRS THE ANIMALS ARE REQUIRED TO TAKE REGISTRATION OR IT IS A EXEMPT SUPPLY

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

24 September 2025 As such exempt (if no other supply) but in case of exports the criteria changes as per LUT/refund conditions.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

24 September 2025 Good Luck...

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now