Central Board of Indirect Taxes & Customs (CBIC) has issued a Notification No. 10/2019– Central Tax dated 7th March, 2019 to notify the category of persons who shall be exempted from obtaining registration under the Central Goods and Services Tax (CGST) Act,2017.
Any person, who is engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs shall be exempted from obtaining registration, except the following category of persons :
(a) persons required to take compulsory registration under CGST Act, 2017 ;
(b) persons engaged in making supplies of the goods, the description of which is specified in the below table below:
| Sl. No. | Tariff item, sub-heading, heading or Chapter | Description |
| 1 | 2105 00 00 | Ice cream and other edible ice, whether or not containing cocoa |
| 2 | 2106 90 20 | Pan masala |
| 3 | 24 | All goods, i.e. Tobacco and manufactured tobacco substitutes |
(c) persons engaged in making intra-State supplies in the States of Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, Uttarakhand; and
(d) persons exercising voluntary registration, or such registered persons who intend to continue with their registration under the CGST Act, 2017.
This notification shall come into force on the 1st day of April, 2019.
Source : Central Board of Indirect Taxes and Customs
