If it is intra state sales then no requirement of registration, but if it is inter state sale then get registered under compulsory registration under section 24
services then person not liable for regitration under GST in terms of section 23. but if cover under reverse charge provision he required to take registration.
The following persons shall not be liable to registration, Under Section 23 namely:--
[a] 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
CAclubindia
