Export exempt

190 views 2 replies

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)
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

If the exporter wants to claim any other export benefits, then it is advisable to obtain registration though not mandatory.  

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