Whether NOTIFICATION NO.10/2017-INTEGRATED TAX, DATED 13-10-2017 APPLY to - EXPORT OF SERVICES

[Adarsh singh]

As per Notification No. 10/2017-Integrated Tax dated 13-10-2017, the Government has specified that persons making inter-State supplies of taxable services, having an aggregate turnover not exceeding Rs. 20 lakh in a financial year (computed on an all-India basis), are exempted from obtaining GST registration.

However, the notification states that the aggregate turnover shall be computed on an all-India basis. This raises an interpretational issue as to whether the exemption from mandatory registration applies to all inter-State supplies, or only to inter-State supplies made within India.

Question:

Whether the threshold limit of Rs. 20 lakh is applicable even in case of export of services, and accordingly, whether a person exclusively making export of services with aggregate turnover not exceeding Rs. 20 lakh is not required to obtain GST registration, in terms of Notification No. 10/2017- Integrated Tax dated 13-10-2017? 

Please guide.

AI Summary

Export of services included in aggregate turnover; exporters below the threshold may be exempt from GST registration.
The notification exempts persons making inter State supplies of taxable services from mandatory GST registration where aggregate turnover, computed on an all India basis and including export receipts, does not exceed the prescribed threshold; exporters whose aggregate turnover (including exports) falls below the threshold qualify for the registration exemption despite the general compulsory registration rule for inter State supplies.