https://www.taxtmi.com/forum/issue?id=112907 Export of services is treated as an inter State supply, making GST registration mandatory irrespective of turnover; exports are zero rated and exporters can claim input tax credit and refunds. Conversely, persons supplying only goods or services not liable to tax or exempt may not require GST registration and may use PAN for shipping documentation, but GSTIN is required to avail ITC or refund. en-us Thu, 05 Oct 2017 18:04:59 +0530 Thu, 23 Jan 2025 15:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112907 Export of services is treated as an inter State supply, making GST registration mandatory irrespective of turnover; exports are zero rated and exporters can claim input tax credit and refunds. Conversely, persons supplying only goods or services not liable to tax or exempt may not require GST registration and may use PAN for shipping documentation, but GSTIN is required to avail ITC or refund. Discussion-Forum GST Thu, 05 Oct 2017 18:04:59 +0530 https://www.taxtmi.com/forum/issue?id=112907