Applicable Threshold Limit

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..... and/or services. The limit of ₹ 20 lakh will be reduced to ₹ 10 lakh if the person is carrying out business in Special Category States. However, first proviso to sub-section (1) of section 22 of the CGST Act, read with clause (iii) of the Explanation to the section 22 of CGST Act , for the purposes of registration, only Mizoram, Tripura, Manipur and Nagaland are Special Category .....

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..... 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. The above information presented in alternative manner as following States with threshold limit of ₹ 10 lakh for supplier of goods and/or services St .....

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..... kh , from registration requirement. Exceptions to this exemption are as follows: (a) Persons required to take compulsory registration under section 24 . (b) Persons engaged in making supplies of Ice cream and other edible ice, whether or not containing cocoa [2105 00 00], Pan masala [2106 90 20], Tobacco and manufactured tobacco substitutes [all goods of Chapter 24], .....

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