https://www.taxtmi.com/forum/issue?id=121033 Export of services is discussed as a zero-rated taxable supply, not an exempt or non-taxable supply. Accordingly, the registration exclusion for persons exclusively supplying exempt or non-taxable goods or services is stated not to cover exporters solely because they have no domestic supplies, do not claim input tax credit or refund, and do not furnish a letter of undertaking. The replies characterise exports as inter-State supplies and state that registration is required where the applicable turnover conditions are met. en-us Sat, 18 Jul 2026 14:26:58 +0530 Sun, 19 Jul 2026 04:59:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121033 Export of services is discussed as a zero-rated taxable supply, not an exempt or non-taxable supply. Accordingly, the registration exclusion for persons exclusively supplying exempt or non-taxable goods or services is stated not to cover exporters solely because they have no domestic supplies, do not claim input tax credit or refund, and do not furnish a letter of undertaking. The replies characterise exports as inter-State supplies and state that registration is required where the applicable turnover conditions are met. Discussion-Forum GST Sat, 18 Jul 2026 14:26:58 +0530 https://www.taxtmi.com/forum/issue?id=121033