Core rule: ordinary thresholds are NPR 5 million for goods and NPR 3 million for services or mixed goods/services, measured over the relevant preceding 12 months, subject to classification and special rules. Transport services and transport-vehicle rental fall under the specified NPR 5 million category. These are turnover tests, not profit tests.
If turnover is expected to exceed the applicable threshold, apply under rule 7. Where an unexpected crossing occurs, the rule requires an application within 30 days. Separate mandatory-registration provisions can apply regardless of ordinary turnover relief.
Example: a consultancy's relevant annual service turnover reaches NPR 3.2 million. It cannot claim to remain below the limit merely because its profit is NPR 500,000.
Check the supply's exemption status and aggregate the taxpayer's relevant activities. Do not use obsolete NPR 2 million service thresholds or automatically apply the goods threshold to consultancy work.