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 - 10/2019—State Tax - Maharashtra SGST
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Registration exemption for exclusive goods suppliers with low turnover allows no registration subject to specified exceptions and exclusions. The notification exempts from registration any person engaged in exclusive supply of goods whose aggregate turnover in the financial year does not exceed forty lakh rupees, subject to exceptions: persons required to register compulsorily under section 24, suppliers of specified goods (ice-cream and edible ice; pan masala; tobacco and manufactured tobacco substitutes), and persons opting under subsection (3) of section 25 or registered persons who choose to continue registration.
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.
Registration exemption for exclusive goods suppliers with low turnover allows no registration subject to specified exceptions and exclusions.
The notification exempts from registration any person engaged in exclusive supply of goods whose aggregate turnover in the financial year does not exceed forty lakh rupees, subject to exceptions: persons required to register compulsorily under section 24, suppliers of specified goods (ice-cream and edible ice; pan masala; tobacco and manufactured tobacco substitutes), and persons opting under subsection (3) of section 25 or registered persons who choose to continue registration.
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