Illustration :

In the given case, following are the particulars about the supply, and aggregate turnover of the supplier Mr.A with place of supply in Assam. Examine whether the supplier is liable for registration in view of exemption notification No. 10/2019 CT read with relevant provisions of CGST Act.

S.No.	Situations	Aggregate Turover (in Rs.)
1.	Exclusively engaged in supply of automobiles	25,00,000
2.	Exclusively engaged in Supply of exempt goods	23,00,000
3.	Exclusively engaged in supply of repair and maintenance of motor vehicle services	19,00000
4.	Engaged in supply of motor vehicles and their repair and maintenance	29,00,000

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