Whether exporter of Services need to get himself registered under GST Law?
Frah Saeed Changed status to publish May 10, 2020
Export of Services is treated as Inter-State supply as per Section 7(5)(a) of the IGST Act, 2017. As per Section 24(i) of the CGST Act, 2017 persons making inter-State supply are compulsorily required to obtain registration. However an exemption has been provided vide Notification No. 10/2017-IT dated 13.10.2017 from compulsory registration to persons making inter-State supply if aggregate value of all their supplies on All India basis is less than Rs 20 lakk / Rs 10 lakhs per annum.
Frah Saeed Changed status to publish May 10, 2020