Whether suppliers of exempt supplies are required to pay tax under reverse charge

The levy u/s 9(1) is on the taxable person and taxable person includes a registered person or person liable to be registered. Further, in case of section 9(3), it is said that all the provisions of act shall apply to such recipient as if he is the person liable for paying tax. Accordingly, if we see the other relevant provisions of the Act which is section 22 or 23 under which only, that person would have to first get himself registered to discharge his liabilities as a perosn liable to pay tax; and since now section 23 is overriding section 24, IMHO, exempted persons may not require to pay tax under RCM.

ruchir baheti 16/02/2023