New Document

Aggregate Turnover limits for Compulsory Registration

Sr. No.

State / Union Territory

Persons other than
those required to take compulsory registration u/s 24 of the Act or
wish to take voluntary Registration u/s 25(3) of the Act

Aggregate Turnover

(i)

Manipur, Mizoram, Nagaland and Tripura

All Taxpayers

Rs.10 Lakh

(ii)

Arunachal Pradesh, Meghalaya, Puducherry, Sikkim, Telangana and Uttarakhand

(a) Persons engaged in making supplies of services; or
(b) Persons engaged in making intra-State supplies of goods in these States

Rs.20 Lakh

(iii)

All Other States or Union Territories

(a) Persons engaged in exclusive supply of goods except persons engaged in making supplies of the goods falling under the tariff item, sub-heading, heading or Chapter, as specified and of the description mentioned against it ‐

Sr 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
4.	6815	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

Note ‐ Person shall be considered to be engaged exclusively in the supply of goods even if he is engaged in exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.

Rs.40 Lakh

(b) Others

Rs.20 Lakh

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