GST registration exemption for exclusive goods suppliers with limited turnover, subject to specified exclusions and conditions. Exemption from registration under the Assam Goods and Services Tax Act, 2017 is granted to any person engaged in exclusive supply of goods whose aggregate turnover in a financial year does not exceed forty lakh rupees. The exemption does not apply to persons required to take compulsory registration, persons making supplies of specified goods, persons making intra-State supplies in the listed States and Union Territory, or persons exercising the option to register or intending to continue registration under the Act.