Is it mandatory gst registration for poultry farm

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My client maintains the poultry farm. is it GST Registration mandatory or not.(Fy.2022-23 Turnover 35,00,000/ above).
Replies (2)
No required . As per Section 23 of CGST Act the person engaged exclusively in supply of Exempted goods is not required to obtain registration even if the threshold limit prescribed in Section 22 is crossed.
If there is downward integration then it is required.


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