Notification No. 10/2019 – Central Tax [N10-FMF]

In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby specifies the following category of persons, as the category of persons exempt from obtaining registration under the said Act, namely: any person, who is engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed forty lakh rupees, except,—

(i) persons required to take compulsory registration under section 24 of the said Act;

(ii) persons engaged in making supplies of ice cream and other edible ice, whether or not containing cocoa (tariff item 2105 00 00); pan masala (2106 90 20); and tobacco and manufactured tobacco substitutes (Chapter 24);

(iii) persons engaged in making intra-State supplies in the States of Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura and Uttarakhand; and

(iv) persons exercising option under sub-section (3) of section 25, or such registered persons who intend to continue with their registration under the said Act.

This notification shall come into force on the 1st day of April, 2019.