gst on labour supply

If supply or service is less than 20 lacs, GST registration is not required. You can take exemption. Supply may be on account of any reason.

However, if supply exceeds 20 lacs, exemption cannot be claimed.

now supply exemption upto 40 lakhs

IExemption of 40lac is only in case of Supply of GOODS (Refer Notification 10/2019 CT)

Dear Manon Kumar Yes if you dealing in supply of Pure Labour supply (Exempted) & the Turnover exceeds 20 lac the threshold limit for Registration , you are not liable Obtain Registration (As per section 23 CGST Act) Note : Person dealing Exclusively supplying Exempted goods or services is not required to obtain Registration