14 Points
Joined May 2019
Notification no 10/2017 --> specifies the persons making inter-State supplies of taxable services and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees in a financial year as the category of persons exempted from obtaining registration under the said Act:
However Export is a Zero Rated Supply. I think it is not covered in Notification No.10/2017 and Registration is required right from Rs.1 of export. Any other views regarding this will be appreciated.