TaxTMI 
TaxTMI 
XYZ is having only export of services transactions and his turnover has exceeded the threshold limit of ₹.20 Lacs. Is he required to register with GST even if export of services are exempted from GST? If yes under which provisions?
GST on pure export of services
05 Aug 2022 
7 Replies 
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Zero-rated export of services does not remove the GST registration obligation once turnover exceeds the threshold.
Export of services are zero-rated supplies distinct from exempt supplies; therefore, when aggregate turnover exceeds the statutory threshold a supplier engaged solely in export of services is required to register for GST. A notification grants a temporary registration exemption for inter-state supplies including exports up to specified turnover limits, but does not alter the underlying registration obligation once those limits are exceeded. (AI Summary)
Export of services are zero-rated supplies distinct from exempt supplies; therefore, when aggregate turnover exceeds the statutory threshold a supplier engaged solely in export of services is required to register for GST. A notification grants a temporary registration exemption for inter-state supplies including exports up to specified turnover limits, but does not alter the underlying registration obligation once those limits are exceeded. (AI Summary)