Registration exemption for supplies not taxable or wholly exempt and for agriculturists' produce, subject to government notifications.

Persons exclusively supplying goods or services that are not liable to tax or are wholly exempt under this Act or the Integrated Goods and Services Tax Act are not required to register. An agriculturist is excluded from registration to the extent of supply of produce from cultivation of land. The Government may, on the recommendations of the Council, notify additional categories of persons exempted from registration under the Act.

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