( Give a ❤️ if you like it) Do You know? 🤔 *_Taxes other than GST_* i.e. VAT/CST/Excise are included in the Value of supply so in the turnover except for the purpose of Rule 42/43 & ISD credit distribution 🤔For determination of Supply in normal cases *_Business test_* is applied from Supplier's POV but in case of import business test is applied from Recipient's POV 🤔If any person exclusively making exempt supplies or RCM supplies (outward supply), such person doesn't need to *_get_* *_registered_* (Except Supplier of Metal Scrap) 🤔If notified services u/s 9(5) *_Imported through ECO_* , ECO is liable to pay tax not recipient under RCM 🤔Any Services provided by the Suppliers through ECO shall be included in the *_turnover_* of such Supplier even tax paid by ECO Request you to share with your Study Circle so that people at large get benifit out of it 🙏🏻