Exemption from Registration under the Union Territory Goods and Services Tax Act, 2017

The Central Government, in accordance with clause (vi) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), and sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), specifies certain categories of persons exempt from registration under the said Act.

The exempt category includes individuals exclusively engaged in the supply of goods, with an aggregate turnover not exceeding forty lakh rupees in the financial year. However, certain exceptions apply, such as individuals required to register compulsorily under section 24 of the said Act, those engaged in the supply of specific goods listed in the table, and those making intra-State supplies in specified states and territories.

The table outlines the specific goods and corresponding tariff items, sub-headings, headings, or chapters for which registration exemption does not apply. This notification will be effective from April 1, 2019.

This notification, issued by Gunjan Kumar Verma, Under Secretary to the Government of India, outlines the exemption from registration under the Union Territory Goods and Services Tax Act, 2017, for certain categories of persons engaged in the exclusive supply of goods, subject to specified conditions and exceptions.