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<h1>Small taxpayers with turnover up to Rs. 10 lakhs exempt from GST; Rs. 5 lakhs for Northeastern States and Sikkim.</h1> Under the GST regime, small taxpayers with an aggregate turnover up to Rs. 10 lakhs in a financial year are exempt from tax. This aggregate turnover includes all taxable and non-taxable supplies, exempt supplies, and exports, excluding GST. For Northeastern States and Sikkim, the exemption threshold is Rs. 5 lakhs. Eligible taxpayers can opt to pay tax with input tax credit benefits. However, those making inter-State supplies or paying tax on a reverse charge basis are not eligible for the threshold exemption. The aggregate turnover is calculated on an all-India basis.