GST under reverse charge on Pre and Post Registration on University

In re Hemchand Yadav Vishwavidyalaya (GST AAR Chhattisgarh)

The applicant being only registered as a Tax deductor under Section 51 of the CGST and CGGST Act holding GSTIN-22AAAJH0647Q1DD and not having any another GSTIN as supplier of goods or services till 24-6-2019 would not be liable for under reverse charge, in view of the exclusions as stipulated under the proviso to Notification No. 29/201

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