To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs. 40 lakhs.

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....y Tax New Delhi, the 7th March, 2019 G.S.R 192 (E).- In exercise of the powers conferred by clause (vi) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter referred to as the "said Act"), the Central Government, on the recommendations of the Council,....

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....Nagaland, Puducherry, Sikkim, Telangana, Tripura, Uttarakhand; and ^2[(d)] persons exercising option under the provisions of sub-section (3) of section 25, or such registered persons who intend to continue with their registration under the said Act. Table  Sl. No. Tariff item, sub-heading, heading or Chapter Description (1) (2) (3) 1 2105 00 00 Ice cream and o....