NOTIFICATION NO. 10/2019 – CENTRAL TAX dated March 07, 2019
This notification prescribes the category of persons who are exempted from obtaining registration under the Act w. e. f. April 01, 2019.
Any person who is:
► Engaged in exclusive supply of goods
► Whose aggregate turnover in the financial year does not exceed ₹40 lacs.
► The persons who are required to compulsorily register u/s 24 of the Act.
► The persons who are engaged in making supplies of the goods under the tariff
► 2105 00 00: Ice cream and other edible ice, whether or not containing cocoa.
► 2106 90 20: Pan Masala
► 24: All goods i.e. Tobacco and manufactured tobacco substitutes
► The persons engaged in making intrastate supplies in the states of
► Arunachal Pradesh
► The persons who exercise the option of voluntary registration u/s 25(3) of the Act.
Note: It is crucial to note that this notification applies to person who are in exclusive supply of goods and does not involve in any supply of service of any magnitude.