A manufacturing company, producing tax free goods. More than 90% of its purchases are also tax free. Need to pay GST under RCM on Purchase / Sales?

Even if the Company is having 90% exempted supply, since it is making 10% taxable supply, it needs to get itself registered in GST (considering total turnover including exempted is greater than 40 Lakhs). Since it is registered under GST, it is required to discharge its reverse charge liability on notified goods / services.