Sir, I am the supplier of dry fish vide Hsn code 0305, Now I want to interstate supply my question is before the interstate supply gst registration compulsory or not?
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This discussion clarifies whether GST registration is compulsory for suppliers of dry fish (HSN 0305) making interstate supplies. According to Section 23 of the CGST Act, if your business exclusively deals with exempted or nil-rated goods or services, you are not liable to obtain GST registration. Therefore, if your dry fish supplies fall under this category, registration is not required.
No....... In term of Section 23 of CGST Act , the person is not liable obtain Registration if he is exclusively in business of supply goods or services which is Exempted/Nil Rated.