NOTIFICATION NO-02/2019-Union Territory Tax,dt. 07-03-2019 To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs.


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 UnionTerritory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (2) of section23 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 specifiesthe following category of persons, as the category of persons exempt from obtainingregistration under the said Act, namely,-

Any person, who is engaged in exclusive supply of goods and whose aggregate turnover in thefinancial 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 incolumn

(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 saidTable;

(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.


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