Gst registration for zero rated service exorter

1. Registration for a person having only Exempted supply - Section 23 (1) of CGST Act 2017 states as follows

'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 under this Act or under the Integrated Goods and Services Tax Act'

Hence a person having only exempted supply shall not be registered.

2. Registration for an entity having only zero-rated supply - this would be treated as interstate supply as per section 7 of IGST Act 2017. 

Section 24 of CGST Act 2017 states that a person shall be required to take compulsory registration having an inter-State taxable supply.

Hence a person having only exempted supply shall not be registered.

zero rated supplies - credit can be claimed

Yes for export of taxable goods registration is required because export is treated as inter state supply.


if you are dealing with only excempted Goods then registration not required

Mr. Pritesh ji
Interstate supply of Goods & Services , the registration is mandatory as per section 24

But as the querist he is providing export SERVICES & his aggregate turnover is below 20lact , he is not liable take Registration .as per Notification 10 IGST Act ,No need take Registration if services provided Interstate & turnover is below 20lac.

Hence No need to obtain Registration

inter state supply of goods compulsory Registeration
interstate supply of services and handicrafts goods limit of 20/10lakh to be checked
no Registeration In case turnover including your exempted supplies exceeds 20lakh since exclusively deals with exempt supplies

Yes pankaj sir agreed with your answer.. I read question as inter state supply of goods. Thanks for correcting me

You are always welcome dear

in case exclusively deals with exempted supplies, requires no registration,
exempted supplies no I can be availed
however In zero rated supplies ITC can be availed
requires registration in case deals in taxable supplies in every state then..