Registration exemption for exclusive goods suppliers where turnover stays below threshold, excluding specified goods and registrants. Exemption from registration is provided for persons engaged exclusively in supply of goods whose aggregate turnover in a financial year does not exceed forty lakh rupees, subject to exclusions: mandatory registrants under Section 24; suppliers of goods specified in the Table by tariff headings; persons making intra State supplies in specified States and Union Territories; and persons who opt to register or intend to remain registered. The Table excludes ice cream and edible ice, pan masala, and all tobacco and manufactured tobacco substitutes. The notification is effective from 1 April 2019.