UP GST notifies exemption from obtaining registration for turnover not exceeding Rs. 40 lakhs

UP GST notifies category of persons exempt from obtaining registration being engaged in exclusive supply of goods with turnover not exceeding 40 lakhs

Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2

In pursuance of the provision of clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of the following English translation of Government Notification no. KA.NI-2-807 /XI-9(47)/17-U.P .Act-1-2017-Order-(35)-2019 , dated 28 May, 2019 :


No.- KA.NI-2-807/XI-9(47)/17- U.P. Act-1-2017-Order-(35)-2019
Lucknow: Dated : 28 May, 2019

In exercise of the powers conferred by sub-section (2) of section 23 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no 1 of 2017) (hereafter referred to as the “said Act”), the Governor, 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, –

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

(b) persons engaged in making supplies of the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub­ heading , heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table;

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

(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.


Sl No. Tariff item, sub- heading, heading or Chapter Description
1 2105 00 00 Ice  cream  and  other  edible  ice, whether or not containing coca 
2 2106 90 20  Pan masala
3 24 All goods, i.e. Tobacco and manufactured tobacco substitutes

2. This notification shall come into force with effect from 1st April, 2019.

By Order,

(Alok Sinha)
Apar Mukhya Sachiv

Download Notification Click Here >>

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