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 40 lakhs.
10/2019 Central GST (CGST) Dated:- 7-3-2019 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 10/2019-Central Tax
New Delhi, the 7th March, 2019
G.S.R 190 (E).- 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) (hereafter referred to as the “said Act”), the Central Government, on the recommendations of the Council, hereby specifies the following category of persons, as the category of persons exempt from obtaining reg
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nd
2[(d)] persons exercising option under the provisions of sub-section (3) of section 25, or such registered persons who intend to continue with their registration under the said Act.
Table
Sl. No.
Tariff item, sub-heading, heading or Chapter
Description
(1)
(2)
(3)
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
3[4
6815
4[Fly ash bricks; Fly ash aggregates; Fly ash blocks]
5
6901 00 10
Bricks of fossil meals or similar siliceous earths
6
6904 10 00
Building bricks
7
6905 10 00
Earthen or roofing tiles]
2. This notification shall come into force on the 1st day of April, 2019.
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