RGCA must register under CGST and TNGST Acts for multi-state operations. Tax rates set for different supplies.

The court ruled that RGCA is required to register under Section 22 of the CGST and TNGST Act. RGCA must obtain registration in every state or union territory where they are liable. Tax rates for various supplies by RGCA were outlined, including exemptions for fish seeds, prawn/shrimp seeds, live fish, and consultancy services, while taxable items like Artemia cysts, research and development activities, testing services, and training activities to students and academia were subject to specific CGST and SGST rates.

---

---

Issues Involved:
1. Whether RGCA is required to register under GST Laws.
2. If no registration is required for RGCA, whether compulsory registration under Section 24 is required.
3. Whether separate registrations are required for all states where RGCA offices are located.
4. Applicable tax rates for RGCA's transactions.
5. Documentation required for interstate purchase of materials.

Detailed Analysis:

Issue 1: Registration Requirement under GST Laws
- Section 22(1) of the CGST Act, 2017 mandates registration for every supplier whose aggregate turnover exceeds Rs. 20 lakhs.
- Section 23(1)(a) exempts entities exclusively supplying goods/services that are not liable to tax or are wholly exempt.
- RGCA, being registered under VAT laws, is liable for GST registration as per Section 22(2).
- Despite RGCA's claim of exemption under Section 23, their aggregate turnover exceeds Rs. 20 lakhs, and they make taxable supplies, thus requiring registration.

Issue 2: Compulsory Registration under Section 24
- Since RGCA is required to register under Section 22, the question of compulsory registration under Section 24 becomes redundant.

Issue 3: Separate Registrations for Different States
- Section 25(1) of the CGST Act, 2017 requires registration in each state or union territory from where taxable supplies are made.
- RGCA must obtain separate registrations for each state where they have offices and make taxable supplies.

Issue 4: Applicable Tax Rates for RGCA's Transactions
- Fish seeds, prawn/shrimp seeds (Classifiable under 0301) are exempt from CGST and SGST.
- Live fish (Classifiable under 0301) are also exempt from CGST and SGST.
- Artemia cysts (Classifiable under 0511) are taxable at 2.5% CGST and 2.5% SGST.
- Research and development activities (Classifiable under SAC 9981) are taxable at 9% CGST and 9% SGST.
- Consultancy services (Classifiable under SAC 9986) related to nursery technology, cage farming, etc., are exempt from CGST and SGST.
- Testing services (Classifiable under SAC 9983) for pathogens, chemical analysis, and gene sequencing are taxable at 9% CGST and 9% SGST.
- Training services to farmers, hatcheries (Classifiable under SAC 9986) are exempt from CGST and SGST.
- Training activities to students and academia (Classifiable under SAC 9992) are taxable at 9% CGST and 9% SGST.

Issue 5: Documentation for Interstate Purchase
- This question does not fall under the specified issues for advance ruling under Section 97(2) of the CGST Act, 2017, and thus no ruling is provided.

Ruling:
1. RGCA is required to register under Section 22 of CGST and TNGST Act.
2. RGCA must obtain registration in every state or union territory where they are liable.
3. Tax rates for various supplies by RGCA are:
- Fish seeds, prawn/shrimp seeds: Exempt.
- Live fish: Exempt.
- Artemia cysts: 2.5% CGST and 2.5% SGST.
- Research and development activities: 9% CGST and 9% SGST.
- Consultancy services: Exempt.
- Testing services: 9% CGST and 9% SGST.
- Training services to farmers, hatcheries: Exempt.
- Training activities to students and academia: 9% CGST and 9% SGST.

---