Case Law Details
In re Mekorot Development & Enterprise Ltd (GST AAR Maharashtra)
As per Section 23 (1) (a) of the Central Goods and Services Tax Act, 2017, any person engaged exclusively in the supplying of goods or services or both that are not liable to tax or wholly exempt from tax under this act or under the IGST Act, 2017 is not liable for registration.
Thus the applicant would be liable to obtain GST registration only if it supplies taxable good or services or both, in view of Section 22(1) mentioned above and in view of Section 23 (1) (a), no registration is required to be obtained by the applicant when it exclusively supplies goods or services or both that arc not liable to tax or wholly exempt from tax under the CGST Act, 2017 or under the IGST Act, 2017.
The applicant has submitted that it may not be mandated to take GST registration based on the contract with MJP, since the services rendered are Exempt service.
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