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Does interstate supply of Except goods ( salt ) need to be registered under GST
Replies (15)
No. u/s 23(1) persons dealing in exempt goods or services are not required to get registered. Common Salt falls under exempted category.
But acvouring to sec 24, all interstate taxable supply needs registration, sec 24 overrides other sections
all interstate taxable supply needs registration but salt is exempt so not covered in taxable supply.
But salt is not a taxable supply.
Section 24, point 1, any person making inter state taxable supplies.
Clause 108 of Section, “taxable supply” means a supply of goods or services or both which is
leviable to tax under this Act.
Only Alcoholic for Human Consumption is not leviable under the Act.
And thus ....
Clause 108 of Section, “taxable supply” means a supply of goods or services or both which is
leviable to tax under this Act.
Only Alcoholic for Human Consumption is not leviable under the Act.
And thus ....
As per 2(118) taxable supply includes all supply , including NIL, except, zero rated
definition include exempt goods in taxable supply...??? @ dipti sharma
Sec 2(118) of CGST ACT talks of meaning of voucher
yes sir, it says " taxable supply" means a supply of goods or services or both which is LEVIABLE TO TAX under this Act, This implies that only non taxable supplies u/s 2(78) ie alcohol is not covered. Salt is LEVIABLE under this Act, but only fully except by way of an exception notification and so it is to ve treated as taxable supplies under this acy
I am quoting this from the publication of ICAI
2(108) talks of meaning of taxable supply which says taxable supply means supply of goods or services or both which is leviable to tax under Act. Salt is not leviable to tax under Act.
@ mahendra dugarji , sorry it is 2(108) taxable supply
please check with ICAI what they have meant of taxable supply
according to my understanding only zero rated supplies I.e exports or supply to SEZ are taxable supplies.
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