My client is having ice creme parlor, he purchase ice cream from manufacturer and sales it to customers ( i.e. retail sale). His turnover does not exceed Rs. 40 lakhs in a year. so is he liable for GST registration ?
Confusion is due to notification of CBIC says GST registration is not required if annual turnover is below Rs. 40 lakh only in case of a supplier of goods except: ICE CREAM, EDIBLE ICE, PAN MASALA, TOBACO and ITS SUBSTITUTES...
can any one clarify on this point ? |