AAR : No GST registration where person engaged in exempt supplies, except under RCM

AAR holds that applicant is not required to obtain registration u/s 23(1) of CGST Act / WB GST Act where he is engaged exclusively in supplying exempt goods and services; Notes the functions of applicant which comprise of management and operation of Steel Development Fund and other funds accumulated under Iron & Steel (Control) Order, 1956, study and analysis of and maintenance of a comprehensive database on market situation in Iron & Steel Sector including fluct...