1). Persons engaged EXCLUSIVELY in Supply of GOODS = Rs. 40 lakhs is the limit for GST Registration
2). Persons engaged in Mix Supply ( dealing both in Supply of Goods and Services ) = Rs. 20 lakhs is the limit for GST Registration / Rs. 10 lakhs for Special Category States.
3). Persons engaged EXCLUSIVELY in Supply of Services = Rs. 20 lakhs is the limit of GST Registration/ Rs.10 lakhs for Special Category States.