Incomes not covered under gst

Please read this    https://timesofindia.indiatimes.com/business/faqs/gst-faqs/list-of-items-exempted-under-gst/articleshow/60191945.cms

If your income ( Bank credit over 20 lakhs in Current account you must take GST and file returns )   if you dealing goods in the above mentioned link you no need take GST)   

Pure labour contract also exempted from GST 

The actual business is - sale of machinery parts, taxable under GST, though the assessee doesn't have GST No.