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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 2/2019- Union Territory Tax
New Delhi, the 7th March, 2019
G.S.R (E).- In exercise of the powers conferred by clause (vi) of section 21 of the Union
Territory Goods and Services Tax Act, 2017 (14 of 2017), read with 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;
(iii) persons engaged in making intra-State supplies in the States of Arunachal Pradesh,
Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura,
Uttarakhand; and
(iv) 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, subheading, 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 |
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
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