Is GST registration mandatory for service exports?

As per GST Law, the following categories of persons shall be required to be GST registered compulsorily irrespective of the threshold limit:
a) persons making any inter-State taxable supply

b) casual taxable persons

c) persons who are required to pay tax under reverse charge

d) non-resident taxable persons

e) persons who are required to deduct tax under section 37

f) persons who supply goods and/or services on behalf of other registered taxable persons whether as an agent or otherwise

g) input service distributor

h) persons who supply goods and/or services, other than branded services, through electronic commerce operator

i) every electronic commerce operator

j) an aggregator who supplies services under his brand name or his trade name

k) such other person or class of persons as may be notified by the Central Government or a State Government on the recommendations of the Council.

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