In re Acsen Hyveg Private Limited (GST AAR Haryana)
1. Whether registration is required in case of supply of tax free goods under GST Act?
Person is engaged in supply of exempted goods or services or both, which are not liable to be taxed, shall not be liable to be registered under the CGST Act, 2017.
2. Whether assessee is liable to pay tax under RCM U/S 9(3) of the CGST Act, 2017 for transporting tax free goods?
As no exemption is available for transportation services provided by Goods Transport Agency (GTA) in respect of such goods under Notification No.12/2017-Central Tax (Rate), dt.28.06.2017, the applicant is liable for payment of tax under RCM u/s 9(3) of the CGST Act, 2017.
3. Whether registration is required under GST Act, 2017 for interstate supply/sales of tax free goods?
In case the applicant is engaged exclusively in supply of exempted goods [and also not receiving any taxable services liable to RCM under GST provisions], registration is not required under the CGST Act, 2017.
4. Whether GST registration can be surrendered if we are not liable to pay RCM u/s 9(3) of CGST Act 2017 and not liable to be registered under GST Act?
