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Export exempt

Import / Export 120 views 2 replies

Shivani

Learner

1881 Points Joined December 2012

Dear Friends

Mr. X is exporting goods that are exempt under GST.

He does not sell anything in India.

Is he required to get himself registered?

Section 24 talks about compulsory registration in case of person making interstate TAXABLE supply.

will section 24 apply to mr. X?

regards

shivani

Replies (2)

Pankaj Rawat

GST Practitioner

55062 Points Joined June 2017

Yes U R correct Section 24 readout like that only but ..... if Supply is TAXABLE ..
AND
There is no liability of registration if the person is dealing with 100 per cent exempt supplies.
So if Mr. X deals only in Exempted Goods then No need take Registration