3B enhancement 30jan26

S.24 mandates GST Registration for Interstate Taxable Supply of Goods & Services

But NNo. 10/2017-IGST allows threshold exemption for Interstate Supply of Taxable Services

Export of Services (consultancy, advisory etc.) = Inter-State supply (Sec 7)

Even though Export of Services is a Zero rated Supply ,it is first an Interstate Supplies of Services hence eligible for Exemption!!