Exemption from registration for small goods suppliers subject to specified exceptions including specified tobacco products. Exemption from obtaining registration applies to persons engaged exclusively in supply of goods with aggregate turnover not exceeding forty lakh rupees, subject to exclusions: compulsory registrants; suppliers of listed goods (ice cream and other edible ice; pan masala; tobacco and manufactured tobacco substitutes); persons making intra State supplies in specified States and Union Territories; and persons opting for or maintaining registration under the Act.