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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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....E TAX Imphal, the 7th March, 2019 No. TAX/4(53)/GST-NOTN/2016: In exercise of the powers conferred by sub-section (2) of section 23 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) (hereafter referred to as the "said Act"), the State Government, on there commendations of the Council, hereby specifies the following category of persons, as the category of persons exempt from obtaini....