Exemption from registration for exclusive goods suppliers with turnover below threshold, subject to specified goods and statutory exceptions. Exemption from obtaining registration is granted to persons exclusively supplying goods with aggregate turnover not exceeding forty lakh rupees, but excluding those required to register under section 24, suppliers of goods specified in the Table (ice cream and other edible ice; pan masala; tobacco and manufactured tobacco substitutes), persons making intra State supplies in the listed States and Union Territory, and persons who have opted under sub section (3) of section 25 or who intend to remain registered.