Registration

You are generally not required to register if your total aggregate turnover (including both the exempt services and the scrap sales) is below the threshold of ₹40 lakhs (or ₹20 lakhs in special category states). However, if your total turnover exceeds this limit, you must obtain GST registration because your sale of scrap makes you a supplier of taxable goods, disqualifying you from the exemption under Section 23 of the CGST Act.