GST exemptions not have a bearing on GST liabilities under RCM on supplies received by applicant: AAR

In re Innovative Nutrichem Pvt. Ltd. (GST AAR Karnataka) 1. Whether they are liable to pay GST under RCM for the services procured from the respective service providers being the manufacturer and supplier of exempted goods falling under HSN 23099020? The applicant are the manufacturer and supplier of animal feeds, classifiable under HSN 2309 90 20, exempted from GST vide entry No.102 of the Notification 02/2017-Central Tax (Rate) dated 28.06.2017. They utilise the services of Goods Transport Agencies (GTA), to transport their products, and Security Services which are covered under Reverse Char...