To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed ₹ 40 lakhs.

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..... ew Delhi, the 7th March, 2019 G.S.R 190 (E).- In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter referred to as the said Act ), the Central Government, on the recommendations of the Council, hereby specifies the following category of persons, as the category of persons exempt from obtaining registr .....

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..... under the provisions of sub-section (3) of section 25 , or such registered persons who intend to continue with their registration under the said Act . Table Sl. No. Tariff item, sub-heading, heading or Chapter Description (1) (2) (3) 1 2105 00 .....

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..... * Notes 1. Corrected vide Corrigendum dated 29-03-2019 before it was read as (iii) 2. Corrected vide Corrigendum dated 29-03-2019 before it was read as (iv) 3. Inserted vide NOTIFICATION NO. 03/2022-Central Tax dated 31-03-2022 w.e.f. 01-04-2022 4. Substituted vide Notification No. 15/2022-Central Tax dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, .....

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