Case law for exemption category of small scale industries turnover limit

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Dear sir/mam
I need to know whether there is turnover limit for small scale industries. And also if any case law won such limits
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There is no specific "SSI" exemption; rather, businesses (regardless of their industrial classification) are exempt from GST registration if their annual aggregate turnover remains below ₹40 lakhs for goods or ₹20 lakhs for services in normal states.

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