No. In case a supplier provides a combination of both, then the threshold limit of Rs.40 Lakhs will not applicable.

Eg: A supplier supplying pumps worth Rs. 19 Lakhs and services in relation to the same for Rs.2 Lakhs. In this case the total turnover is above 20 Lakhs but within 40 Lakhs.

He has to obtain registration in this case as he is not exclusively supplying goods to avail the higher threshold limit of        Rs.40 Lakhs