https://www.taxtmi.com/caselaws?id=360030 The products 'Sulekh Sarita Part-A', 'Sulekh Sarita Part-B', and 'Sulekh Sarita Part 1-5' are classified under HSN 4820 and not under HSN 4901 or 4903. Consequently, they are not covered under entry no. 119 or 121 of Notification No. 2/2017 - Central Tax (Rate) dated 28.06.2017. The applicant is liable for registration if it has GST liability under reverse charge mechanism, irrespective of the fact that it exclusively supplies tax-exempt goods. en-us Fri, 06 Apr 2018 00:00:00 +0530 Sat, 01 Mar 2025 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360030 The products 'Sulekh Sarita Part-A', 'Sulekh Sarita Part-B', and 'Sulekh Sarita Part 1-5' are classified under HSN 4820 and not under HSN 4901 or 4903. Consequently, they are not covered under entry no. 119 or 121 of Notification No. 2/2017 - Central Tax (Rate) dated 28.06.2017. The applicant is liable for registration if it has GST liability under reverse charge mechanism, irrespective of the fact that it exclusively supplies tax-exempt goods. Case-Laws GST Fri, 06 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360030