GST Registration not needed for Exempted Supplies: AAR WB

The West Bengal Authority of Advance Ruling ruled that, Supplier is not required to get registration when it supply only exempted supplies. The Applicant is stated to be providing conservancy/solid waste management service to the Bally Municipal Corporation, which has been merged with the Howrah Municipal Corporation in terms of State Government Notification No. 428lMAlOlC4l1M-3612014 dated 2…