https://www.taxtmi.com/caselaws?id=381986 The Authority for Advance Ruling held that M/s. Jalaram Feeds must register under Section 24 of the CGST Act, 2017, despite dealing in exempt goods, due to their liability for tax under reverse charge. The ruling emphasized harmonious construction of Sections 23 and 24 to ensure registration for those liable for reverse charge. The decision clarified legislative intent to mandate registration for all reverse charge taxpayers under GST regulations. en-us Wed, 10 Apr 2019 00:00:00 +0530 Mon, 10 Mar 2025 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381986 The Authority for Advance Ruling held that M/s. Jalaram Feeds must register under Section 24 of the CGST Act, 2017, despite dealing in exempt goods, due to their liability for tax under reverse charge. The ruling emphasized harmonious construction of Sections 23 and 24 to ensure registration for those liable for reverse charge. The decision clarified legislative intent to mandate registration for all reverse charge taxpayers under GST regulations. Case-Laws GST Wed, 10 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381986