Read Sec 23 of CGST act, it defines persons not liable for registration. It says person who is wholly engaged in business of supplying goods not liable to tax or exempt from tax are not required to tax registration.
As per the Provision of Section 23(1) (a) of the CGST Act 2017 :
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; are not liable to take Registration under GST.
Dear Vishesh sir, yes it will be included in aggregate turnover, agreed to that but here question is whether he is liable to take registration or not and sec 23 says it is not mandatory to take registration if he is making exclusively exempt sales