GST registration requirement: government authorities may receive unique identification instead of registration when only making inter state purchases. Government organisations and public sector undertakings that do not make outward taxable supplies but engage in inter state purchases are not required to obtain GST registration; the respective state tax authorities will issue a unique identification number through the GST portal to such government authorities and PSUs to identify them for inter state procurement.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST registration requirement: government authorities may receive unique identification instead of registration when only making inter state purchases.
Government organisations and public sector undertakings that do not make outward taxable supplies but engage in inter state purchases are not required to obtain GST registration; the respective state tax authorities will issue a unique identification number through the GST portal to such government authorities and PSUs to identify them for inter state procurement.
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