Category of persons exempt from obtaining registration who is engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed forty lakh rupees - 10/2019 – State Tax - Jharkhand SGST
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Registration exemption for exclusive goods suppliers with low turnover, subject to specified goods and territorial exceptions. Exemption from registration is provided for persons engaged exclusively in supply of goods whose aggregate turnover in the financial year does not exceed a specified threshold, except for persons required to register compulsorily 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 specified States and Union Territories; and persons who have opted to be registered or intend 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, subject to specified goods and territorial exceptions.
Exemption from registration is provided for persons engaged exclusively in supply of goods whose aggregate turnover in the financial year does not exceed a specified threshold, except for persons required to register compulsorily 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 specified States and Union Territories; and persons who have opted to be registered or intend to continue registration.
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