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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Threshold limit for GST registration: suppliers exceeding prescribed turnover must register; special state lower limits and goods-only higher cap apply.</h1> Registration under GST is required when a supplier's aggregate turnover exceeds the prescribed threshold limit, with reduced limits for specified Special Category States and a possible raised limit for suppliers exclusively supplying goods as notified. Exemption by notification for persons exclusively supplying goods below a notified turnover ceiling is subject to exceptions including compulsory registrants, inter-state suppliers, voluntary registrants, and suppliers of specified goods and certain intra-State suppliers in listed States.

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