Is person having turnover > Rs. 20 Lacs exclusive deals in tax-free goods and paying freight to GTA (Goods Tranport Agency ) liable for registration under GST ?
He will need to be registered if he is paying tax on reverse charge basis. Please refer to Section 24 of the CGST Act.
Also read List of Services under Reverse Charge Approved by GST Council 19.05.2017
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