Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis

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....r>GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF EXCISE AND CUSTOMS Notification No. 5/2017 - Central Tax New Delhi, the 19th June, 2017 29 Jyaistha, 1939 Saka G....

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....r sub-section (3) of section 9 of the said Act as the category of persons exempted from obtaining registration under the aforesaid Act. 1[Provided that nothing contained in this notification shall ap....