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    <description>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.</description>
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