As per Section 23 of CGST Act, 2017 any person engaged exclusively in the business of supplying goods or
services or both that are not liable to tax or wholly exempt from tax is not liable for Registration under GST.
So, GST is not required in your case but note that if you make any taxable Supply other than this than liable for Compulsory registration.
Interstate supply of any amount of taxable goods is mandatorily required for registration but for exempt goods not required but if u deal with any other taxable supply of even 1 rs then u r liable for registration
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