Registration
This query is : Resolved
04 April 2019
sir my company is an Unprocessed Green Leaf Manufacturing company and as Green leaves are exempted from GST. Should I require GST registration? if yes, then what type of Registration will be required?
05 April 2019
As per the GST Council, entities in special category states with an annual turnover of Rs.10 lakhs and above would be required to register under GST. All other entities in rest of India would be required to register for GST if annual turnover exceeds Rs.20 lakhs. There are also various other criteria's, that could make an entity liable for obtaining GST registration - irrespective of annual sales turnover. Entities required to register for GST as per regulations must file for GST application within 30 days from the date on which the entity became liable for registration under GST.
So as per above you need to take registration.
So as per above you need to take registration.
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13 April 2019
Sir, the Unprocessed Green Leaf is exempted from GST part.
will it be required to file under Regular scheme? turnover is more than the threshold limit of GST.
will it be required to file under Regular scheme? turnover is more than the threshold limit of GST.
20 July 2025
Great question — let’s break this down clearly:
✅ Facts from Your Case:
Business Activity: Manufacturing/selling Unprocessed Green Leaf
GST Status of Goods: Exempted supply under GST
Turnover: Above threshold (i.e., ₹20 lakhs for most states, ₹10 lakhs for special category states)
Query: Whether GST registration is required, and if yes, under which type of registration
🔍 GST Law Explanation:
1. Is GST Registration Required for Exempt Goods?
🔹 Section 23(1)(a) of the CGST Act, 2017:
“A person exclusively engaged in supplying goods or services that are wholly exempt from tax shall not be liable to registration under GST.”
✅ So, if you deal only in exempt goods like unprocessed green leaves, GST registration is not required — even if your turnover exceeds ₹20 lakhs.
📌 When Would You Need to Register?
You only need GST registration if:
You make any taxable supplies, OR
You fall under compulsory registration criteria (e.g., interstate supply, e-commerce operator, etc.)
❌ Do You Need to File under Regular Scheme?
No, if you're not required to register, then the Regular Scheme or Composition Scheme does not apply.
✅ Conclusion:
Criteria Status
Selling only unprocessed green leaves ✅ Exempt from GST
Turnover > ₹20 lakhs 🔸 Still not required to register (due to exemption)
GST Registration Required? ❌ Not required under Section 23
GST Scheme to be selected? ❌ Not applicable
⚠️ Caveat:
If in the future you start supplying taxable products (e.g., processed tea or packed leaves), then you must register under GST once your total turnover crosses ₹20 lakhs (or ₹10 lakhs in special category states).
✅ Facts from Your Case:
Business Activity: Manufacturing/selling Unprocessed Green Leaf
GST Status of Goods: Exempted supply under GST
Turnover: Above threshold (i.e., ₹20 lakhs for most states, ₹10 lakhs for special category states)
Query: Whether GST registration is required, and if yes, under which type of registration
🔍 GST Law Explanation:
1. Is GST Registration Required for Exempt Goods?
🔹 Section 23(1)(a) of the CGST Act, 2017:
“A person exclusively engaged in supplying goods or services that are wholly exempt from tax shall not be liable to registration under GST.”
✅ So, if you deal only in exempt goods like unprocessed green leaves, GST registration is not required — even if your turnover exceeds ₹20 lakhs.
📌 When Would You Need to Register?
You only need GST registration if:
You make any taxable supplies, OR
You fall under compulsory registration criteria (e.g., interstate supply, e-commerce operator, etc.)
❌ Do You Need to File under Regular Scheme?
No, if you're not required to register, then the Regular Scheme or Composition Scheme does not apply.
✅ Conclusion:
Criteria Status
Selling only unprocessed green leaves ✅ Exempt from GST
Turnover > ₹20 lakhs 🔸 Still not required to register (due to exemption)
GST Registration Required? ❌ Not required under Section 23
GST Scheme to be selected? ❌ Not applicable
⚠️ Caveat:
If in the future you start supplying taxable products (e.g., processed tea or packed leaves), then you must register under GST once your total turnover crosses ₹20 lakhs (or ₹10 lakhs in special category states).
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