Goods and Services Tax

‘A destination based consumption tax’

 Types of Taxes

 Direct Tax: When the tax is directly imposed and collected from the
one who is liable to pay
E.g.: Income tax, Corporate tax, Gift tax, Wealth tax
Direct taxes are progressive in nature
 Indirect Tax: The person on whom the tax is imposed and the person
who pays the tax is different.
E.g.: Excise, Customs, Service Tax (by Centre)
VAT/Sales Tax, CST, Luxury Tax etc. (by State)
Indirect taxes are regressive in nature
Earlier Indirect Tax Classification
 Why GST? An Example

 Prior to GST, a training institute offering coaching classes for Rs 1,00,000

used to charge 15% service tax of Rs 15,000. Say, it bought office stationery
for Rs. 30,000 by paying 5% VAT of Rs 1,500 (Rs. 30,000 × 5%).

 The institute had to pay output service tax of Rs 15,000 without getting any
deduction of Rs.1,500 VAT paid on office supplies. As a result, its total tax
payment was Rs.16,500. Thus, payment of double taxes led to cascading
effect.

 Under GST regime, say, GST is levied at 18% on coaching services and 12%
on office stationery. Hence, after deducting the tax paid on its input, the
training institute pays only a tax of Rs 14,400 (Rs 18% of Rs. 1,00,000 – 12%
of Rs. 30,000). As a whole, its tax liability came down by Rs. 2,100 (Rs.
16,500 – Rs.14,400).

 Thus, GST would reduce cascading effects of double taxation, as it allows the
set-off of tax paid on input at the time of payment of output tax.
 Limitations of the earlier tax structure

• Cascading effect
• Lack of uniformity in concessions and exemptions
• Lack of transparency
• Multiple points of taxation
• Goods versus Services dilemma
• Complicated online procedures for registration and filing of returns
• Inefficiency in logistics movements
 Advantages of GST

• GST eliminates the cascading effect of tax

• Higher threshold for registration
• Composition scheme for small businesses
• Simple and easy online procedure
• The number of compliances is lesser
• Defined treatment for E-commerce operators
• Improved efficiency of logistics
• Unorganized sector is regulated under GST
 Types of GST

GST

Intra-state Supplies Inter-state Supplies

SGST CGST IGST

 Intra-State Supply of Goods or Services
 When the location of the supplier and the place of supply are in the same state,
it is intra-state supply.
 Intra-state supplies attract Central GST (CGST) and State GST (SGST) or
UTGST in case of Union Territories.
 It means in this case, supplier collects both CGST and SGST (UTGST) from
the buyer and deposits CGST with Central Government and SGST with State
Government.
Example
A furniture dealer in Hyderabad supplies furniture worth Rs 100,000 to a
customer in Warangal. GST rate applicable on furniture is 12%. Since the supply
is intra-state within Telangana, GST in the invoice is shown as follows:

Taxable value of supply Rs 1,00,000

Add: CGST @ 6% Rs 6,000
SGST @ 6% Rs 6,000
Total amount Rs 1,12,000
If the furniture dealer does not have input tax credit, he will deposit Rs 6,000 with the Central
Government and Rs 6,000 with the Telangana Government through internet banking using the same
challan.
 Inter-State Supply of Goods or Services
 When the location of the supplier and the place of supply are in different states, it is
inter-state supply.
 Inter-state supplies attract Integrated GST (IGST) and the supplier collects the same
from the receiver and deposits with Central Government.
 Subsequently, revenue from IGST will be distributed among Union and States on the
basis of recommendation of GST council.

Example
A furniture seller in Hyderabad supplies furniture worth Rs 1,00,000 to a customer in
Bangalore. Since, it is an inter-state supply between Telangana and Karnataka, it attracts
IGST. If applicable GST rate on such supplies is 12%, invoice in this transaction reflects
GST as follows:
Taxable value of supply Rs 1,00,000
Add: IGST @ 12% Rs 12,000
Total amount Rs 1,12,000

In this case, assuming that furniture seller does not have any input tax credit, he deposits the entire tax
amount of Rs 12,000 with the Centre.
Example
If a furniture dealer in Chandigarh supplies furniture to a customer in
Lakshadweep, invoice reflects GST as follows:

Taxable value of supply Rs 1,00,000

Add: IGST @ 12% Rs 12,000
Total amount Rs 1,12,000
In this case, furniture dealer deposits Rs 12,000 with Central government.
This is because, supply between two Union Territories is considered as inter-
state supplies. Similarly, supply between a state and a UT is also an inter-
state supply.

Supply from Supply to Type of Supply

Mumbai Pune
Intrastate Supply
Chandigarh Chandigarh
Mumbai Bangalore
Mumbai Chandigarh Interstate Supply
Chandigarh Lakshadweep
GST Acts

IGST Act and CGST Act

The Goods and Services Tax is based on two Acts – the IGST (Integrated Goods and
Services Tax) Act and the CGST (Central Goods and Services Tax) Act. These two Acts
were passed in the House of Parliament in April 2017.

SGST Act
To levy SGST on the supply of goods and services within a state, each state has passed
its own State GST Act, which is primarily a copy of CGST Act.

UTGST Act
The act has been passed for Union Territories (UTs) which do not have legislature.
These UTs are Andaman and Nicobar Islands, Lakshadweep, Dadra and Nagar Haveli,
Daman and Diu and Chandigarh. As Delhi and Puducherry have their own legislatures,
they have passed SGST Acts.
GST Compensation Cess
In addition to CGST, SGST, UTGST and IGST, GST compensation
cess is levied on specified products i.e. tobacco products, pan masala,
coal, motor cars, aerated waters etc. to compensate the revenue loss
for the states for the next 5 years, due to the abolition of Central Sales
Tax (CST).

Destination Based Consumption Tax (DBCT)

If the goods manufactured in Ahmadabad are sold to a customer in
Bhopal, the tax revenue goes to Madhya Pradesh Government not to
Gujarat Government. Since GST is imposed at the point of
consumption, it is destination based consumption tax.
GST Council

GST council consists of representatives from the Centre and the States as
follows:

Chairperson: The Union Finance Minister, currently (Nirmala Sita Raman)

Member: The Union Minister of State in charge of Revenue or Finance
Members: The Minister in charge of Finance or Taxation or any other
Minister nominated by each State Government

GST Council will make recommendations on various important issues in

relation to GST like goods and services that may be subject to or exempted
from GST, principles of place of supply, GST rates etc.
 Tax slabs under GST

GST rates applicable to the supply of goods: GST rates on the supply of goods are
primarily 0%, 5%, 12%, 18% and 28%.
GST rates applicable to the supply of services: GST rates on the supply of services are
5%, 12%, 18% and 28%.
Under Inter-state supplies, the entire tax rate is considered under IGST, whereas in
case of intra-state supplies, the tax rate is divided into CGST and SGST (UTGST)
equally.
 Goods outside the purview of GST

Petroleum crude
High-speed diesel
Motor spirit (commonly known as petrol)
Natural gas and
Aviation turbine fuel
In addition to the above
Alcohol for human consumption
Despite Tobacco and tobacco products are subject to GST and GST
compensation cess, the central government has a right to levy Central
Excise duty on these products.
 Categorization of States under GST

Special Category States

Arunachal Pradesh, Assam, Jammu & Kashmir, Manipur, Meghalaya,
Mizoram, Nagaland, Sikkim, Tripura and Himachal Pradesh

General Category States: All other States

Union Territories: Andaman and Nicobar Islands, Lakshadweep, Dadra

and Nagar Haveli, Daman and Diu and Chandigarh.
As Delhi and Puducherry have their own legislatures, they have passed
SGST Acts.
 Threshold Exemptions for Registration under GST

The GST Council, on considering the demands raised by MSME, increased the
threshold limits for GST registration.
The states have an option to opt for a higher limit or continue with the existing
limits.
Overview of earlier limits, new limits and the date of
applicability
Earlier Limits – For the sale of Goods/Providing Services
Exceeds Rs.20 lakh – For General Category States - Up to 31st March 2019
Exceeds Rs.10 lakh - For  Special Category States - Up to 31st March 2019
New Limits – For Sale of Goods
Exceeds Rs.40 lakh - For General Category States - From 1st April 2019
Exceeds Rs.20 lakh - For Special Category States - From 1st April 2019
New Limits – For Providing Services
There has been no change in Threshold limits for Service Providers
States who opted for the new limit
The above mentioned changes were proposed in the 32 nd GST Council Meeting
held on 10th January 2019. An option was provided to the states to opt for the
new limits or continue the earlier ones (status quo).

States/UTs who opted for a new limit of Rs.40 lakhs

Chhattisgarh, Jharkhand, Delhi, Bihar, Maharashtra, Andhra Pradesh, Gujarat,
Haryana, Goa, Punjab, Uttar Pradesh, J&K, Assam, Himachal Pradesh,
Karnataka, Madhya Pradesh, Odisha, Rajasthan, Tamil Nadu, West Bengal,
Delhi, Andaman and Nicobar Islands, Lakshadweep, Dadra and Nagar Haveli,
Daman and Diu and Chandigarh.

Normal Category States who choose status quo

Kerala and Telangana
States /UTs who opted for new limit of Rs.20 lakh
Puducherry, Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland,
Sikkim and Tripura
Note 1: 
Two hilly states J&K and Assam have also opted to raise the limit to Rs.40
lakh. These two states had the option to remain under lower threshold limits as
they fall under the Special Category States. Even previously when these two
states had the option to charge GST only on aggregate turnover exceeding
Rs.10 lacs, they had opted for a higher threshold limit of Rs.20 lakh.
Note 2: 
Kerala can now charge ‘calamity cess’ up to 1% on all intra-state supply of
goods and services to cope up with natural calamities faced by the state last
year.
 Aggregate Turnover

“Aggregate turnover” means:-

the aggregate value of all taxable supplies

exempted supplies
exports of goods or services or both
inter-state supplies
anything you sell to support your sales
All supplies made by the taxable person, whether on his own account
or made on behalf of all his principal
Notes:
1. All the above supplies
To be made by a person having the same PAN
To be computed on all India basis in a financial year
2. Aggregate turnover does not include
Value of supplies on which tax is levied on reverse charge basis
Value of inward supplies
Central Tax, State Tax, Union Territory Tax and Cess
Aggregate Turnover-Examples

Example 1
• Mr Agarwal has his business operations in 4 different states and his
aggregate turnover in those states is as follows:

Delhi Karnataka Madhya Tamilnadu

Pradesh
Taxable Supply 16,00,000 10,00,000
Exempted Supply 6,00,000
Supply on behalf of his 14,00,000
principal

What is his aggregate turnover? Is he required to register under GST? The

supplies shown above include CGST, SGST and IGST to the extent of Rs.
4,00,000.
• The aggregate turnover is in this case is 16,00,000 + 10,00,000 + 6,00,000+
14,00,000 – 4,00,000 = 42,00,000. He is required to register under GST.
Example 2
In a financial year, Mr. Sailesh, a resident of Tiruvantapuram has generated a
total turnover of Rs 30,00,000 through exports. Apart from this, his other
supplies include Rs 30,00,000 of exempted supplies and Rs 10,00,000 of
taxable supplies. What is his aggregate turnover? Is he required to register
under GST?
His aggregate turnover is Rs 70,00,000. He is required to register under
GST.

Example 3
Taxable supplies of Mr. Ramesh in Mumbai and Itanagar amount to Rs
8,00,000 and Rs 22,00,000 respectively. Is he required to register under GST
law?
Yes, his aggregate in Itanagar is Rs 22,00,000 which is more than Rs
20,00,000, he is required to get registered in Arunachala Pradesh. By virtue
of his registration in Arunachala Pradesh, he is also required to get registered
in Maharashtra, despite his aggregate turnover in Mumbai does not exceed
Rs 40,00,000.
Input Tax Credit (ITC)
Dual Tax Levy under GST and ITC
Reverse Charge Mechanism (RCM)
Normally, the supplier of goods or services pays the tax on supply.
In the case of Reverse Charge, the receiver becomes liable to pay the
tax, i.e., the chargeability gets reversed.
 When is Reverse Charge Applicable?
A. Supply from an Unregistered dealer to a Registered dealer
B. Services through an e-commerce operator
• If an e-commerce operator supplies services then reverse charge will be
applicable to the e-commerce operator. He will be liable to pay GST.
• For example, UrbanClap provides services of plumbers, electricians,
teachers, beauticians etc. UrbanClap is liable to pay GST and collect it from
the customers instead of the registered service providers.
C. Supply of certain goods and services specified by CBIC
Central Board of Indirect Taxes and Customs (CBIC) has issued a 
list of goods and a list of services on which reverse charge is applicable.
E.g.: Supply by an Agriculturist to Registered Person
The registered dealer who has to pay GST under reverse charge has to do self-
invoicing for the purchases made.
 Composition Scheme
Composition Scheme is a simple and easy scheme under GST for taxpayers.
Small taxpayers can get rid of tedious GST formalities and pay GST at a
fixed rate of turnover.
The GST regime has brought in many changes along with the following:
Increase in the number of GST returns
Payment of tax on a monthly basis
Small and new taxpayers will find it difficult to comply with so many rules.

Who can opt for Composition Scheme

A taxpayer making taxable supply of goods with the turnover below Rs 1.5
crores can opt in for Composition Scheme. In case of Special Category States
the limit is now Rs 75 lakhs
For services providers, the limit is up to Rs 50 lakhs
*A person under composition scheme is required to file a quarterly return GSTR-4
by 18th of the month after the end of the quarter. Also, an annual return GSTR-9A
has to be filed by 31st December of next financial year
 Composition Scheme
A composition dealer cannot issue a tax invoice. This is because a composition
dealer cannot charge tax from their customers. They need to pay tax out of their
own pocket.
Hence, the dealer has to issue a Bill of Supply.
The dealer should also mention “composition taxable person, not eligible to
collect tax on supplies”  at the top of the Bill of Supply.

Type of Business CGST SGST Total

Manufacturers/Traders (Goods) 0.5% 0.5% 1.0%
Restaurants not serving alcohol 2.5% 2.5% 5.0%
Other service providers (Aggregate Turnover 3.0% 3.0% 6.0%
up to Rs 50 lakhs in the preceding FY)

The following people cannot opt for the scheme:-

1. Manufacturer of ice cream, pan masala, or tobacco
2. A person making inter-state supplies
3. A casual taxable person or a non-resident taxable person
4. Businesses which supply goods through an e-commerce operator
 
 Conditions for availing Composition Scheme

The following conditions must be satisfied in order to opt for composition

scheme:

No Input Tax Credit can be claimed by a dealer opting for composition
scheme
The dealer cannot supply GST exempted goods
The taxpayer has to pay tax at normal rates for transactions under the Reverse
Charge Mechanism
If a taxable person has different segments of businesses (such as textile,
electronic accessories, groceries, etc.) under the same PAN, they must register
all such businesses under the scheme collectively or opt out of the scheme
The taxpayer has to mention the words ‘composition taxable person’ on every
notice or signboard displayed prominently at their place of business
The taxpayer has to mention the words ‘composition taxable person’ on every
bill of supply issued by him.
 Advantages and Disadvantages of Composition Scheme

Advantages of Composition Scheme

• Lesser compliance (returns, maintaining books of record, issuance of
invoices)
• Limited tax liability
• High liquidity as taxes are at a lower rate
Disadvantages of Composition Scheme
• A limited territory of business. The dealer is barred from carrying out inter-
state transactions
• No Input Tax Credit available to composition dealers
• The taxpayer will not be eligible to supply goods through an e-commerce
portal
 Harmonized System of Nomenclature (HSN) Code

The Harmonized System is an international nomenclature for the

classification of products.

It allows participating countries to classify traded goods on a

common basis for customs purposes.

At the international level, the Harmonized System (HS) for

classifying goods is a six-digit code system.

The HS comprises approximately 5,300 article/product

descriptions that appear as headings and subheadings, arranged in
99 chapters, grouped in 21 sections.
 Harmonized System of Nomenclature (HSN) Code

The six digits can be broken down into three parts.

The first two digits (HS-2) identify the chapter the goods are classified in,
e.g. 09 = Coffee, Tea and Spices.
The next two digits (HS-4) identify groups (headings) within that chapter,
e.g. 09. 02 = Tea, whether flavoured or not flavoured.
The next two digits (HS-6) are even more specific (sub-headings), e.g.
09.02.10 Green tea (not fermented)...
Up to the HS-6 digit level, all countries classify products in the same way
Number of digits of HSN as per GST in India as follows:-

Turnover No. of digits of HSN

Up to 1.5 crore 0
1.5 crore- 5 crore 2
More than 5 crore 4
Exports and Imports 8
Registration
 Registration

Any business in India that supplies goods or services with aggregate

turnover exceeding the threshold limit has to get registered under GST.
Why is registration under GST required?
Since GST is on the supply of goods/services, as per Section 22 of the
Act, supplier shall get registered under GST law.
When a person gets registered under GST, he will be allotted a Unique
Identification Number called Goods and Services Tax Identification
Number (GSTIN) by GST authorities.
It indicates that the person is legally recognized as a supplier of goods or
services or both.
The purpose of the registration is to facilitate the supplier to collect tax
from the recipient of goods/services on behalf of government and to avail
input tax credit paid by him on his inward supplies.

College of Agricultural Banking, RBI, PUNE

 Compulsory Registration
Who is liable to compulsorily register under GST irrespective of turnover?

1. Persons registered under the Pre-GST law (i.e., Excise, VAT, Service Tax
etc.)  

2. Transfer of registered business

The business which is registered has been transferred to someone, the
transferee shall take registration with effect from the date of transfer.
Example
Mr. Aakash of Mumbai has voluntarily registered his business under GST, despite his
aggregate turnover is Rs. 28 lakh. Subsequently, he sold his business to Mr. Sourabh as
a going concern. Is Mr. Sourabh required to register?
Mr. Sourabh shall get registered his business, despite aggregate turnover is less than
threshold exemption, as Mr. Sourabh is buying the business from a registered GST
dealer.
3. Inter-state taxable supply of goods
For all inter-state supply of goods, it is compulsory to get registered
under GST. However, this clause is not applicable to
• Those who makes inter-state supply of handicrafts goods
• Those who make inter-state supply of services
• Job worker (except jewelers, goldsmiths and silversmiths)
Example
Mr. Bahadur, having business in Rajasthan supplies handicrafts to
Bangalore and Hyderabad. His aggregate turnover is Rs 35,00,000. Is he
required to register under GST?
He is not required to register, as he is involved in the supply of
handicrafts, even if he is making inter-state supply of goods. He becomes
liable to register only when his aggregate turnover crosses threshold limit
of Rs.40 lakh.
4. Persons required to deduct Tax at Source
As per Government order, the following entities may need to deduct tax at source
(TDS) at rate of 1% on the payments to the suppliers of taxable goods/services,
where the total value of such supply, under an individual contract exceeds Rs
2,50,000.
A department or establishment of the Central or State Government
Local authorities
Government agencies
An authority or board or any other body set up by an Act of Parliament or a state legislature
or established by any government with 50% or more equity or control
The society established by the central government or state government or any local authority
Public Sector Undertakings (PSUs)
 A person deducting tax at source should compulsorily register under GST without any
threshold limit. He can obtain registration without PAN.
Example
Mr. Raj, a chartered accountant entered into contract with a public sector
undertaking to provide income tax services with the contract value of Rs. 5,00,000.
In this case, PSU has to deduct tax at source before making payment to Mr. Raj
and deposit the same with the government. Hence, PSU should compulsorily get
registered under GST.
5. Casual taxable person making taxable supplies

“Casual taxable person” means a person who occasionally undertakes transactions

involving supply of goods or services or both in the course or furtherance of business,
whether as principal, agent or in any other capacity, in a State or a Union territory where
he has no fixed place of business.

Casual taxable person cannot opt for composition scheme and he must apply for registration
at least 5 days prior to commencing his business.

The certificate of registration issued to a “casual taxable person” shall be valid for a period
specified in the application for registration or for a period of 90 days from the effective date
of registration, whichever is earlier.

However, the proper officer, at the request of the said taxable person, may extend the
validity of the aforesaid period by a further period not exceeding 90 days.

Example
Mr. Agarwal of Rajastan participates in an exhibition held in Hyderabad in January and
February of every year where he has no fixed place of business and sells the taxable products
in the exhibition. He shall get registered as a casual taxable person in the state of Telangana,
despite his aggregate turnover does not exceed threshold limit.
6. Non-resident taxable person making taxable supplies
Non-resident taxable person is the one who occasionally supplies taxable
goods or services in a state/UT where GST applies but does not have any
fixed place of business in India.
Example
Mr. Gurung of Nepal participates in an exhibition held every year in Bhopal
where he has no fixed place of business and sells the taxable products in the
exhibition. He is required to be registered as a casual taxable person in the state
of Madhya Pradesh as non-resident taxable person, despite his aggregate turnover
does not exceed threshold limit.
7. Ecommerce Operator who is required to collect Tax at Source
Example
UrbanClap provides services of plumbers, electricians, teachers, beauticians
etc. UrbanClap collect GST from the customers instead of the service providers
and pays to the government. Similarly, Ola, Uber etc.
8. Persons supplying online information from outside India
Persons supplying Online Information and Database Access or Retrieval
services (OIDAR) from a place outside India to a person in India is
required to get registered under GST irrespective of threshold limit. In
this context, OIDAR services are the services which are delivered
through the internet.

Examples of OIDAR services

Advertising on internet
Providing cloud services (Google Drive)
Provision of e-books, movie, music, software and other intangibles via
internet (Hotstar, Amazon Prime Video)
Providing data or information, retrievable or otherwise, to any person, in
electronic form through a computer network;
Online gaming (Steam)
Examples of Non-OIDAR services

Supplies of goods, where the order and processing is done

electronically
Supplies of physical books, newsletters, newspapers or journals
Services of lawyers and financial consultants who advise clients
through email
Booking services or tickets to entertainment events, hotel
accommodation or car hire
Educational or professional courses, where the content is delivered by
a teacher over the internet
Offline physical repair services of computer equipment
Advertising services in newspapers, on posters and on television
9. Persons paying tax on reverse charge mechanism
A. Supply from an Unregistered dealer to a Registered dealer
B. Services through an e-commerce operator
If an e-commerce operator supplies services then reverse charge will be
applicable to the e-commerce operator. He will be liable to pay GST.
C. Supply of certain goods and services specified by CBIC
Central Board of Indirect Taxes and Customs (CBIC) has issued a list of goods
and services on which reverse charge is applicable.
The registered dealer who has to pay GST under reverse charge has to do self-
invoicing for the purchases made.

10. Agents of a supplier

A person who makes taxable supply of goods/services on behalf of other taxable
persons as an agent or otherwise, is compulsorily get registered under GST
irrespective of threshold limit.
Example: Travel Agents
11. Input Service Distributor

When a business with multiple branches incurs common expenses towards the
services used by all its branches and receives tax invoices from the service
provider, head office of the business is required to distribute input tax credit of
CGST and SGST/UTGST or IGST paid on the services to its branch offices.

For that purpose, it issues a document called ISD invoice to its branches in
proportion to the turnover. Hence, head office is an input service distributor
(ISD).

ISD is a facility provided to business with large common expenses where bill
payment is on centralized basis from head office. The branches can have
different GSTINs but must have the same PAN as that of ISD.

ISDs are required to compulsorily register under GST Act irrespective of

threshold limit. Further, registration as an ISD is to be done separately from its
registration as a normal tax payer under the Act.
Example
A business with head office located in Hyderabad has branch offices in
Chennai, Ahmadabad, Kolkata and Delhi.
The business incurs software maintenance expenses on behalf of all its
branches and receives invoice for the same from its software service
provider.
Head office issues ISD invoice to its branch offices so as to distribute input
tax credit to its branches in proportionate to their turnover.
Accordingly, head office in Hyderabad has to compulsorily register under
GST as an Input Service Distributor irrespective of its aggregate turnover.

However, ISD cannot distribute ITC paid

on inputs like raw materials and capital goods like Machinery
to outsourced manufacturers or service providers
 Persons who are not required to register under GST

When a business is exclusively engaged in making exempted supplies

Example
Mr Punia supplies Rs 50,00,000 worth of goods in Hyderabad which are
fully exempted under GST. Is he required to register under GST?
When a person makes all exempted supplies, he is not required to register
under GST despite aggregate turnover is more than Rs. 40,00,000.

Example
Mr Kulkarni makes exempted supplies of Rs 44,00,000 and taxable
supplies of Rs 4,00,000 in Bangalore. Is he required to register under
GST?
Yes. He is required to register, as his aggregate turnover is Rs 44,00,000,
despite his taxable supplies is only Rs 4,00,000.
When a business is exclusively engaged in making taxable supply on
which tax is payable under reverse charge mechanism
Example
Mr Surender, an advocate provides legal services to Infosys for which he receives
Rs 45,00,000 per annum. Is he required to register under GST?
He is not required to register, as he is providing legal services for which GST is
payable by Infosys under Reverse Charge Mechanism, despite legal services are
taxable supplies and he receives more than threshold exemption.

An agriculturist who is an individual or Hindu Undivided Family (HUF)

involved in the cultivation of land by own labour or by the labour of family or
by servants on wages payable in cash or kind or by hired labour under
personal supervision of his own or any member of his family.