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According to Section 23 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

  1. The following persons shall not be liable to registration, namely:––
    1. 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;
    2. an agriculturist, to the extent of supply of produce out of cultivation of land.

  2. The Government may, on the recommendations of the Council, by notification, specify the category of persons who may be exempted from obtaining registration under this Act.
  1. GST Acts and Rules
  2. CGST Act - Central Goods and Services Tax Act
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CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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