Aggregator registration under GST now required as threshold exemption is unavailable, mandating registration regardless of supply value. Aggregator services are excluded from the threshold exemption under the Model GST framework, so aggregators must obtain GST registration irrespective of the aggregate value of supplies they facilitate.
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Provisions expressly mentioned in the judgment/order text.
Aggregator registration under GST now required as threshold exemption is unavailable, mandating registration regardless of supply value.
Aggregator services are excluded from the threshold exemption under the Model GST framework, so aggregators must obtain GST registration irrespective of the aggregate value of supplies they facilitate.
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