Registration exemption for inter State service suppliers: registration not required where aggregate turnover is below prescribed small taxpayer threshold. Persons making inter State supplies of taxable services are exempted from registration under the IGST framework where their aggregate turnover, computed on an all India basis for a financial year, does not exceed the prescribed small taxpayer threshold; a lower aggregate value cap applies for suppliers in special category States, and the exemption is grounded in section 20 of the IGST Act read with sub section (2) of section 23 of the CGST Act.