Animal feed manufacturer must register under GST Act Section 24 due to taxable GTA services via Reverse Charge Mechanism.

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....Registration of firm - manufacture of animal feed (exempt) - requirement of registration u/s 24 if exempted from registration u/s 23 - section 23 is not contrary to section 22 but is clear expression of the intent of Section 23 - applicant would go out of the scope of Section 23 of the GST Act because he is making certain quantity of taxable supply of GTA by way of RCM and would fall within the scope of section 24 - liable to take registration....