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A taxable person’s business is in many states. All supplies are below 10 Lakhs. He makes an Inter State supply from one state. Is he liable for registration?

Ans. √ As per N. 10/2017- C.T. dt. 28 th June 2017, Any person any person making interstate taxable supply of service and having an aggregate turnover not exceeding20 Lakhs, 10 lakhs for special category states, shall not be liable to compulsory registration under Section 24.