[TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

 

Government of India

Ministry of Finance

(Department of Revenue)

 

Notification No. 10/2019-Central Tax

 

New Delhi, the 7th  March, 2019

 

G.S.R (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 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;

 

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

Uttarakhand; and

 

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.

 

[F.No.354/25/2019-TRU]

 

 

(Gunjan Kumar Verma)

Under Secretary to the Government of India

 

 

 Notes:

 

Sr. No.

Change

Corrigendum/Notification

Applicability date

Particulars of change

Remarks

1

Correction

CORRIGENDUM dated March 29,2019

 March 07, 2019

Before it was read as "iii"

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 2

Correction

CORRIGENDUM dated March 29,2019

 March 07, 2019

Before it was read as "iv"

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  3

Inserted

03/2022-Central Tax dated March 31,2022

 April 01, 2022

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  4

Substituted

15/2022-Central Tax dated July 13,2022

 July 18, 2022

Before it was read as "Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks"

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