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

you have nicely reversed the proposed amendment in section 23

the whole notification and concept of reverse charge is futile and flawfull in as much as i is indirect tax law.

the persondealer of pure exempted goods should carry a declaration in his commercial invoice that he is exempt from registration and the rcm transaction liability is that of supplier of the service only

Navin Khandelwal 13/02/2023