GST on reverse charge basis

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If a factory registered under factories Act received GTA service in the precceding financial year (GTA is not paying tax at 12%) such that he is liable to pay tax on reverse charge basis & his aggregate turnover in the preeceding year was below 20 lakh.

Is he liable to get registered U/s 24 of CGST act?

Suppose in subsequent year, he has received legal service, Would that legal service be exempt or taxable?

Replies (1)

He is not liable to get register under Section 24 of the CGST Act, if the aggregate turnover in the preceding year was below 20 lakh.

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