https://www.taxtmi.com/caselaws?id=293011 AAR Haryana ruled that a person engaged exclusively in supplying tax-free goods is not required to register under GST Act per Section 23(1)(a) of CGST Act, 2017. However, the applicant's chemically processed seeds do not qualify as agriculture produce under relevant notifications, making them liable for GST under reverse charge mechanism for transportation services from GTAs. Since the applicant is liable for RCM under Section 9(3), they cannot surrender GST registration and must remain registered under the Act. en-us Wed, 03 Oct 2018 00:00:00 +0530 Tue, 10 Jun 2025 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293011 AAR Haryana ruled that a person engaged exclusively in supplying tax-free goods is not required to register under GST Act per Section 23(1)(a) of CGST Act, 2017. However, the applicant's chemically processed seeds do not qualify as agriculture produce under relevant notifications, making them liable for GST under reverse charge mechanism for transportation services from GTAs. Since the applicant is liable for RCM under Section 9(3), they cannot surrender GST registration and must remain registered under the Act. Case-Laws GST Wed, 03 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293011