GST registration not required for supply of exempted goods or services or both

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

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