As per general provision under CGST Act that if aggregate turnover exceed 20 lakh in the preceding FY is liable to registered under GST. Aggregate turnover include exempt supply also.
further, there is a specific condition that of specially deal in exempt supply then no need to take registration under GST as per section 23.
Not required in terms of Section 23 however if there is any RCM inward supply, there could be disputes as there have been contrary AAR's thought not correct as Section 24 overrides Section 22 and not Section 23.
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