GST registration not mandated if supplies not liable to tax or exempt

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...