Question: In case an assessee is supplying 100% exempted goods and need not get registration under GST, but he received GTA services. Is assessee liable to get registration and pay tax under RCM?
Answer: Yes. As per section 24, persons who are required to pay tax under reverse charge are required to obtain registration mandatorily. The section creates a priority provision against section 22 and not 23. Thus, one can argue that section 23 would not supplant section 24 as it gives absolute immunity from registration to a set of persons. However, so can be the argument on the other side. If we look into the intent of the two Sections, they both relate to two different spaces. Thus, a person may be exempted from registration but is also required to take registration under another section. In my humble opinion, the section 24 would command its own space and thus, the registration is required.
