Registration requirement under section 22 of CGST Act,2017

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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