Assessee turnover above 40 lakh and he deals in exempt goods and sale goods in other state. Is he laible to take gst registration?

Reply-According to section 23 of CGST Act, any person engaged exclusively in the business of supplying goods or services or both that are Not liable to tax or wholly Exempt from tax under this Act or under the Integrated Goods and Services Tax Act shall not be liable to registration.

Therefore if your client is engaged exclusively in providing Exempted goods or service or both, registration is not required. There is no need to take registration even if turnover is beyond prescribed limit and selling goods in other state.