No registration for nil-rated inter-State supplies; GST applicable on credit-card fee, explains CBEC

CBEC releases another set of GST FAQs based on tweets under 3 categories, viz. registration, transition and others, with a caveat that they are only for educational and guidance purposes not holding any legal validity; Inter alia states that registration is not compulsory in case of exclusive inter-state supplies of Nil rated goods, and a franchisor need not take registration in a State where only its franchisee is located; A composition dealer must issue a self-invoice for p...