Registration exemption for small goods suppliers; excludes compulsory registrants and supplies of specified goods such as tobacco and pan masala. Persons exclusively supplying goods with aggregate turnover below the prescribed threshold are exempt from registration, except where compulsory registration applies, for supplies of specific goods (ice cream, pan masala, tobacco and manufactured tobacco substitutes), or where persons opt to register or continue registration. The exemption is effective from 1 April 2019.
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 small goods suppliers; excludes compulsory registrants and supplies of specified goods such as tobacco and pan masala.
Persons exclusively supplying goods with aggregate turnover below the prescribed threshold are exempt from registration, except where compulsory registration applies, for supplies of specific goods (ice cream, pan masala, tobacco and manufactured tobacco substitutes), or where persons opt to register or continue registration. The exemption is effective from 1 April 2019.
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