Exemption from GST registration for exclusive goods suppliers with turnover below the prescribed threshold, subject to specified exclusions. Exemption from registration is specified for persons exclusively supplying goods whose aggregate turnover in a financial year does not exceed the prescribed threshold, subject to exclusions: mandatory registrants, suppliers of goods specified by tariff headings (ice cream and other edible ice; pan masala; tobacco and manufactured tobacco substitutes), persons making intra State supplies in listed States and Union Territories, and persons who have exercised or who intend to retain registration under the optional registration provision.