Legal services exemption vs reverse charge applicability

Section 9(3) has to be read with reverse charge notification and exemption notification simultaneously. reading in isolation would not help you to arrive at conclusion. legal services provided to business entity is taxable under RCM, however if turnover of business entity is less than specified limit, business entity is not liable to pay GST under RCM. Hope it clarifies

The registered dealer must be crossing minimum turnover under GST Act is only liable to pay taxes

It's means the business entity whose Aggregate turnover is below the threshold limit as prescribed in Section 22 is not required to obtain Registration. But as per Section 24 the person who is Availing Services which are under RCM is mandatory require Registration (Cannot enjoy Threshold limit)

So in this case if above mentioned services availed by business entity whose Aggregate turnover is below threshold limit the said Services is Exempted. (Notification 12/2017 CT (R) & not required to obtain compulsory Registration as per Section 24

Even if it's threshold is below the limit.Why are they not liable for compulsory registration under s.24 as they are receiving RCM servcies

because as per  notification 12/2017 ct (r) the service is exempted in case provided to class of person prescribed therein. so when the recipient is exempted to do rcm ,  the provision of section 24 of cgst act not applicable to him