Notification 10/2019 dated 07.03.2019 exempts any person engaged exclusively in supply of goods from taking registration if his aggregate turnover in that financial year less than Rs.40 lakhs. However the provisions of this notification shall not apply on
- Person liable for compulsory registration.
- Person making supply of
| Sl. No. | Tariff Heading | Particulars |
| 1 | 2105 00 00 | Ice Cream, Edible ice |
| 2 | 2106 90 20 | Pan Masala |
| 3 | 24 | All goods i.e. Tobacco and manufactured tobacco products |
- Person making intra state supplies in the state of Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Pudducherry, Sikkim, Telangana, Tripura and Uttarakhand.
- Person exercising option of registration under section 25(3) of the CGST Act, 2017 (voluntary registration discussed below) or such persons who want to continue their registration under this Act.
The provisions of this notification is effective from 01.04.2019.
If you want to read about the criteria of registration in GST follow this link.