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.

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....I) NOTIFICATION The 8th April, 2019 No. S.O.33/P.A.5/2017/S.23/2019.- In exercise of the powers conferred by sub-section (2) of section 23 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017)(hereafter referred to as the "said Act"), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to specify th....

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....nd, Puducherry, Sikkim, Telangana, Tripura, Uttarakhand; and (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 other edible....