This notification exempts persons engaged in exclusive supply of goods from obtaining GST registration where aggregate turnover does not exceed ₹40 lakh in a financial year. The exemption is not available to persons liable for compulsory registration under section 24, suppliers of ice cream, pan masala and tobacco, specified States/UTs, and persons opting for voluntary registration. The notification is issued under section 23(2) of the CGST Act.

Amendment:

Yes it has been amended through notification 15/2022, 3/2022