Case study for gst registration

Yes he is liable to register as he is providing taxable service and turnover exceeds 20lakhs.

However if he is providing such service solely to farmers then not liable register and charge GST.

No...

As per my view

GST not applicable for the Tractor Service except GTA*

If Tractors services to Farmers and Agriculture activities then no more questions about GST it's fully exempted...

In case the Tractor used transportation (Most of tractors used for transport with trailer) and it's also exempted as Road transport...

In case it's under GTA then GST applicable RCM as per GTA...