Is exempted supply includes nil rated supply for the purpose of GST registration?

Reply— As per section 22 of CGST Act, every supplier shall be liable to be registered under this Act in the State, from where he makes a taxable supply of goods or services or both, if his Aggregate turnover in a financial year exceeds forty lakh rupees.

As per Section 2(6) of CGST Act, 2017— “Aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), Exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number.

“Exempt supply” means supply of any goods or services or both which attracts nil rate of tax or which may be wholly Exemptfrom tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply.

From the above provision it has been clear that Exempt supplies is also considered for threshold limit for taking registration in GST.