70 Is GST Registration mandatory for Export of Service even if Turnover is less than threshold limit i.e. 20 lakhs ? 

Ans. It is mandatory to take GST registration in case the supplier is engaged in Inter-Supply. Supplier includes supplier of goods or service or both.

However, in order to provide relief to small service providers from obtaining the mandatory GST registration, a Notification No.10/2017-Integrated Tax was issued. By virtue of this notification, in case a service provider supplying inter-states services but turnover is below the threshold limit of Rs. 20 lakhs/10 lakhs for specified states, it is not mandatory to take the GST registration.

Therefore, in the given case too, the supplier is engaged in inter state supply of services I.e. export of services, therefore there is no need for mandatory registration.

Q.69 Came to know that latest GST council has suggested for GST on hospital room rent above Rs. 5000, without ITC.

My queries are
1. Pls share notification for the same
2. Without ITC means what, is it for consumer that he cant take credit of ITC on room rent or any thing else.
3. Can an insurer, who ultimately bears that bill, will be able to take credit of this.

Ans. Please find below the replies to your query:

Notification is yet to be issued.

Apparently, Input Tax Credit is available to the registered recipient however it is subject to the provision of Section 16 & 17 of the CGST Act, 2017.

It should be allowed primarily, however clarity can be provided once the detailed notification is issued.

68 Dear sir.
One of my client has exported goods in the month of dec 2017 by paying 5 percent gst instead of 28 percent which is actually applicable.
And he took refund for that amount , as it was export transaction.
Now in the year Oct 2021 , superintendent has passed an order to pay the remaining 23 percent.
Now the ball is in the court of commissioner, I met him and explained the revenue neutral effect by explaining whatever paid may have been recd back by us as refund.
sir said give me a base to support your revenue neutral effect so that I can take decision in favour of assessee.
Please let me know any strong ground to avoid that tax here.

Ans.There are a number of judgements available on revenue neutrality. However, we will suggest you take a professional opinion on this matter.