As per Section 5 of iGST Act , Export sale is treated as Interstate sale . And As per Section 24 of CGST Act , the person making Interstate supply is liable take Registration irrespective of Turnover . (As prescribed in section 22 of CGST Act) BUT , the Notification 10 IGST , prescribe that the person making Interstate supply is required to be registered only if His Aggregate Turnover Exceeds 20lac.
Hence Exemption is provided to get registered mandatorily ,on Supply of Services Interstate , if the aggregate turnover is Not exceeding 20lac